Institution: | 1.School of Accounting, Yunnan University of Finance and Economics, Kunming, 650221, China ;2.Azman Hashim International Business School, Universiti Teknologi Malaysia, 81310, Johor Bahru, Malaysia ;3.Faculty of Business Administration College, Department of Economic and Finance, Taif University, Taif, Saudi Arabia ;4.Brunel Business School, Brunel University London, Kingston Lane, Uxbridge, UB8 3PH, London, UK ;5.Department of Accounting, Faculty of Commerce, Mansoura University, Mansoura, Egypt ; |