[1] UCSI, Fac Hospitality & Tourism Management, Kuala Lumpur, Malaysia
[2] Imam Jaafar Al Sadiq Univ, Dept Business Adm, Coll Adm Sci & Financial, Baghdad, Iraq
[3] Univ Sains Malaysia, Grad Sch Business GSB, George Town, Malaysia
[4] Univ Sains Malaysia, Sch Management, George Town, Malaysia
[5] Guangdong Univ Foreign Studies, Sch Finance, Guangzhou, Peoples R China