Our study differs from the earlier study by Sulaiman, et al., in that, while they split their sample on the basis of ownership (Japanese vs. local), we disaggregated the companies by sectors: industrial vs. service. We did this for two reasons. The first is contextual: By law, foreigners in Dubai cannot own 50% or more of a company unless that company is located in the free zones.8 Thus it is just not possible to differentiate between nonlocal and local companies in Dubai.