José Moleiro Martins
1) ISCAL-Instituto Superior de Contabilidade e Administração de Lisboa, Instituto Politécnico de Lisboa, Lisboa, Portugal. 2) Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Lisboa,
Portugal

Muhammad Farrukh Shahzad
College of Economics and Management, Beijing University of Technology, Beijing 100124,
China

Iqra Javed
Institute of Business & Management, University of Engineering and Technology, Lahore 54000,
Pakistan