1. Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia
2. Department of Finance, Universal Business School, India
3. Department of International Business, AL Janad University of Science and Technology, Taiz, Yemen
4. Dep. of Accounting, College of Business Administration, Amman Arab University, Jordan
5. Department of Commerce, Aligarh Muslim University, Aligarh, India