1. Business and Economics Research Group, Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam
2. Finance, Economics and Management Research Group, Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam
3. Faculty of Economics and Public Management, Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam
4. Graduate School, Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam
5. Department of Computer Science and Engineering, School of Sciences, European University Cyprus, Nicosia, 1516, Cyprus
6. CIICESI, ESTG, Politécnico Do Porto, Felgueiras, 4610-156, Portugal
7. School of Domestic and International Business, Banking and Finance, Romanian-American University, Bucharest, 012101, Romania
8. Faculty of Accounting and Auditing, Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam