“…For instance, globally leading SAMSUNG started its mobile manufacturing in Pakistan, and Saudi Arabia is investing 20 billion US$ for oil-refineries and other industrial initiatives. Pakistan has established "Special Technological Zone Authority" (STZA) to create industrial clusters, promote innovation; offered rebates to foreign entrepreneurs; established new industrial cities like Ravi Urban City to promote industrial activities and attract foreign investments besides special tax rebates for exportsoriented manufacturing concerns including but not limited to textile, sports, medicines, leather, sugar, and so on (Farooq and Khawaja, 2020;Rehman et al, 2020;Siraj and Javaid, 2021;Sultan and Saleem, 2021). All these industrial initiatives encouraged the authors to target manufacturing concern for this study.…”