1. School of Management and Economics Beijing Institute of Technology Beijing China
2. Department of Business Administration, Faculty of Management Sciences ILMA University Karachi Pakistan
3. Business School Shandong University of Technology Zibo China
4. Department of Accounting and Finance, Faculty of Economics and Administrative Sciences Cyprus International University Mersin Haspolat Turkey
5. Faculty of Finance and Economics Financial University under the Government of the Russian Federation Moscow Leningradsky Russia
6. Faculty of Economics and Business University of Groningen Groningen The Netherlands