[1] Univ Malaya, Fac Business & Accountancy, Dept Finance & Banking, Kuala Lumpur 50603, Malaysia
[2] Univ Malaya, Fac Econ & Adm, Dept Dev Studies, Kuala Lumpur 50603, Malaysia
[3] Univ Malaya, Fac Business & Accountancy, Dept Business Strategy & Policy, Kuala Lumpur 50603, Malaysia
[4] Univ Utara Malaysia, Sch Int Studies, Dept Int Business, Stntok Kedah 06010, Malaysia
[5] Univ Malaya, Fac Business & Accountancy, Dept Accountancy, Kuala Lumpur 50603, Malaysia
[6] Natl Univ Malaysia, Fac Social Sci & Humanities, Bangi 43600, Selangor DE, Malaysia