1. Institute of Climate Change, Univeristi Kebangsaan, Bangi, Malaysia
2. Department of Economics, Noakhali Science and Technology University, Noakhali, Bangladesh
3. Department of Finance, Banking and Accountancy, Faculty of Management, Rzeszow University of Technology, Rzeszow, Poland
4. Department of Accounting, Faculty of Economics, Finance and Management, University of Szczecin, Szczecin, Poland
5. Department of Information Technology, School of Business & Technology, Emporia State University, Emporia, KS, USA