[1] Koc Univ, Coll Adm Sci & Econ, Dept Accounting, Istanbul, Turkiye
[2] Northumbria Univ, Newcastle Business Sch, Northumberland Rd, Newcastle Upon Tyne NE1 8ST, England
[3] Intra Investment Co, Beirut, Lebanon
[4] Brunel Univ London, Brunel Business Sch, London UB8 3PH, England
[5] Azerbaijan State Univ Econ UNEC, UNEC Accounting & Finance Res Ctr, Baku, Azerbaijan
[6] Mansoura Univ, Fac Commerce, Dept Management, Mansoura, Egypt
[7] Univ Cent Lancashire, Sch Business, Preston PR1 2HE, England
[8] Inst Profess Dev, Wigan, England