1. Department of Accounting, Hajee Mohammad Danesh Science and Technology University, Dinajpur, Bangladesh
2. School of Economics and Management, Dalian University of Technology, Dalian, China
3. Department of Finance, University of Chittagong, Chittagong, Bangladesh
4. Department of Accounting and MIS, College of Industrial Management, King Fahd University of Petroleum & Minerals, Dhahran, Saudi Arabia
5. Department of Finance, Performance & Marketing, Teesside University International Business School, Teesside University, Middlesbrough, Tees Valley, United Kingdom
6. Department of Finance and Banking, Hajee Mohammad Danesh Science and Technology University, Dinajpur, Bangladesh