1. School of Management, Mahindra University, Hyderabad, India
2. College of Commerce and Business Administration, Dhofar University, Salalah, Oman
3. Department of Finance and Accounting, College of Business Administration, Kingdom University, Riffa, Bahrain
4. Faculty of Business Administration, University of Science and Technology, Chittagong, Bangladesh
5. Accounting and Finance, British University of Bahrain, Saar, Kingdom of Bahrain
6. Department of Commerce and Business Studies, Jamia Milia Islamia, New Delhi, India