1. Department of Marketing, Nottingham Business School, Nottingham Trent University, Nottingham, United Kingdom;
2. Department of Accounting and finance, University of Sadat City, Sadat City, Menofia, Egypt;
3. Department of Accounting and finance, Gulf University for Science and Technology, Mubarak Al-Abdullah, Kuwait;
4. Department of Accounting and finance, Mansoura University, Mansoura, Egypt;
5. Cranfield School of Management, Cranfield University, Bedford, United Kingdom;
6. Faculty of Commerce, Tanta University, Tanta, Egypt