1. Advanced Institute of Business, Tongji University, Shanghai, China
2. Department of Logistics and Maritime Studies, Faculty of Business, The Hong Kong Polytechnic University, Kowloon, Hong Kong
3. School of Politics and Public Administration, Soochow University, Suzhou, Jiangsu, China
4. School of Accounting and Finance, Hong Kong Polytechnic University, Kowloon, Hong Kong
5. Warrington College of Business, University of Florida, Gainesville, FL, USA
6. Department of Accountancy, Economics and Finance, Hong Kong Baptist University, Hong Kong