DR. NIDHI SHARMA*; MISS. URVASHI GHAI** *Reader, Department Accountancy & Law, Faculty of Commerce, Dayalbagh Educational Institute, Agra. **Research Scholar, Department Accountancy & Law, Faculty of Commerce, Dayalbagh Educational Institute, Agra.

M. MEGANATHAN* *Research Scholar, Department of Commerce, School of Management, Pondicherry University, Puducherry.

VIJAY M. KUMBHAR* *Assistant Professor, Abasaheb Marathe College, Rajapur, Ratnagiri, Maharashtra – 416702.

PARVIZ HAJIZADEH*; MEHDI ROUHOLAMINI**; AZRA HAJIZADEH** *Faculty Member of Payam Noor University, Iran. **Research scholar DOS in Commerce, University of Mysore. ***Azra Hajizadeh.

SATENDRA THAKUR* *Assistant Professor, Department of Management, RKDF Group of Institute, Barkatullah University, Gandhi Nagar, Bhopal.

P. NATARAJAN*; K.KALAICHELVAN** *Professor, Department of Commerce, Pondicherry University, RV Nagar Kalapet, Puducherry- 605014. **Ph.D Scholar, Department Of Commerce, Pondicherry University, RV Nagar Kalapet, Puducherry- 605014.

K. V. N. PRASAD*; G. RAVINDER**; DR. D. MAHESHWARA REDDY** *Assistant Professor, ITM Business School, Warangal, Andhra Pradesh, India. **Lecturer, ITM Business School, Warangal, Andhra Pradesh, India. ***Assistant Professor, ITM Business School, Warangal, Andhra Pradesh, India.

K. V. N. PRASAD*; G. RAVINDER**; DR. D. MAHESHWARA REDDY** *Assistant Professor, ITM Business School, Warangal, Andhra Pradesh, India. **Lecturer, ITM Business School, Warangal, Andhra Pradesh, India. ***Assistant Professor, ITM Business School, Warangal, Andhra Pradesh, India.

S. DHARMALINGAM*; DR. K. V. KANNAN** *Assistant Professor, Department of Management Studies, Chettinad College of Engineering & Technology, Karur – 639114, Tamil Nadu, India. **Professor & Head, Department of Management Studies, Government Arts College, Aattur, Salem District, Tamil Nadu, India.

CHUN-TING LIU*; MEI-LING HUANG** *College of Business, Feng Chia University, No. 100 Wenhwa Rd., Taichung, Taiwan, R.O.C. **Instructor, Department of Insurance and Finance, National Taichung Institute of Technology, 129 Sec. 3, San-min Rd., Taichung, Taiwan, R.O.C.