[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