1. School of Finance and Accounting, Fuzhou University of International Studies and Trade, Fujian, P. R. China
2. School of Accounting and Finance, Faculty of Business and Law, Taylor’s University, Subang Jaya, Malaysia
3. Department of Finance, Asia University, Wufeng, Taichung, Taiwan
4. Vo Truong Toan University, Chau Thanh A, Hau Giang Province, Vietnam
5. Faculty of Business Administration, Van Lang University, Ho Chi Minh City, Vietnam
6. School of Government, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
7. Research Group Public Governance and Developmental Issues, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
8. University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam