1. Faculty of Commerce, Department of Business Administration, Mansoura University, Mansoura City, Egypt
2. Faculty of Commerce, Department of Business Administration, PortSaid University, PortSaid, Egypt
3. Faculty of Commerce, Mansoura University, Al Mansurah, Egypt
4. Department of Business Administration, College of Economics and Administrative Sciences, Imam Mohammad Ibn Saud Islamic University (IMSIU), Riyadh, Saudi Arabia