1. Academy of Finance, Hanoi, Vietnam
2. Dr Hasan Murad School of Management, Universality of Management and Technology, Lahore, Pakistan
3. Accounting and Finance Department, United Arab Emirates University, Al-Ain, United Arab Emirates
4. South Ural State University, Chelyabinsk, Russian Federation
5. School of Global Studies, Tokai University, Tokyo, Japan
6. TOKAI Research Institute for Environment and Sustainability (TRIES), Tokai University, Tokyo, Japan