1. School of Economics and Management, Xinjiang University, Ürümqi 830046, China
2. School of Management, Xi’an Jiaotong University, Xi’an 710049, China
3. Faculty of Commerce, Cairo University, Cairo 12613, Egypt
4. School of International Business, Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology, Alexandria 21934, Egypt
5. Department of Banking and Financial Sciences, Faculty of Economics and Administrative Sciences, The Hashemite University, Zarqa 13133, Jordan
6. International Business School Suzhou, Xi’an Jiaotong-Liverpool University, Suzhou 215123, China
7. Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok 06010, Kedah, Malaysia