1. College of Business, Al Ain University, Al Ain, United Arab Emirates
2. School of Economics and Finance, Xi’an Jiaotong University, Xi’an, P.R. China
3. College of Administrative Sciences, Applied Science University, East Al-Ekir, Bahrain
4. Department of Financial Science & Banking, School of Business, Jadara University, Irbid, Jordan
5. Accounting and Financial Science Department, College of Administrative and Financial Science, Gulf University, Sanad, Kingdom of Bahrain