[1] Univ Sci & Technol Beijing, Sch Econ & Management, Beijing, Peoples R China
[2] Tanta Univ, Fac Commerce, Dept Accounting, Tanta, Egypt
[3] Ghulam Ishaq Khan Inst Engn Sci & Technol, Sch Management Sci, Topi, Pakistan
[4] Univ Zilina, Fac Operat & Econ Transport & Commun, Zilina, Slovakia
[5] Univ Turin, Dept Management, Turin, Italy