1. Department of Business Management, Faculty of Management and Economic, University of Qom, Qom, Iran
2. Department of Industrial Management, Mahan Business School, Tehran, Iran
3. Department of Finance, Banking and Economic Analysis, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania
4. Faculty of Economic Science, University Constantin Brancusi of Tg-Jiu, Tg-Jiu, Romania
5. The Faculty of Finance and Banking, Bucharest University of Economic Studies, Bucharest, Romania