1. 1Department of Management, Airlangga University, Indonesia, Jalan Air-langga No. 4 Surabaya, 60286, Indonesia. E-mail: sgunawan@feb.unair.ac.id
2. 2 Department of International Business at Chang Jung Christian University, Taiwan, No. 1, Changda Rd. Gueiren District, Tainan City 71101, Taiwan. E-mail: Charles@mail.cjcu.edu.tw
3. 3 School of Public Economics, Nanjing Audit University, Zhonghe Building, 86 West Yushan Road, Pukou District, Nanjing, China. E-mail: peiyu@nau.edu.cn