[1] Univ Teknol MARA UiTM, Fac Business & Management, Dept Econ & Financial Studies, Selangor, Malaysia
[2] Sabaragamuwa Univ Sri Lanka, Dept Accountancy & Finance, Fac Management Studies, Belihuloya, Sri Lanka
[3] YPC Int Coll, Fac Business, Acad Dept, Kuala Lumpur, Malaysia