1. Graduate School of Business, Universiti Kebangsaan Malaysia, UKM, Bangi 43600, Selangor, Malaysia
2. College of Management, Chang Jung Christian University, Tainan 71101, Taiwan
3. Arshad Ayub Graduate Business School, Universiti Teknologi MARA, Jalan Ilmu 1/1, Shah Alam 40450, Selangor, Malaysia
4. Department of International Business, Chang Jung Christian University, Tainan 71101, Taiwan