1. Department of Economics, École Supérieure de Commerce de Tunis, University of Manouba, Manouba, Tunisia
2. Department of Finance, École Supérieure de Commerce de Tunis, University of Manouba, Manouba, Tunisia
3. Insurance and Risk Management Department, University of Business and Technology, Jeddah, Saudi Arabia
4. Faculty of Commerce, Cairo University, Cairo, Egypt
5. Accounting Department, College of Business and Administration, University of Business and Technology, Jeddah, Saudi Arabia
6. Accounting and Finance Department, College of Management and Technology, Arab Academy for Science & Technology and Maritime, Cairo, Egypt
7. College of Management and Technology, Arab Academy for Science & Technology and Maritime, Cairo, Egypt