1. International Business School, Qingdao Huanghai University, Qingdao, Shandong, China
2. School of Economics and Management, Nanning Normal University, Nanning, China
3. Department of Accounting, Ling Tung University, Taichung City, Taiwan
4. Department of Business Administration, Iqra University, Karachi, Pakistan
5. Finance and Accounting, Transilvania University of Brasov, Brașov, Romania