1. Institutional Affiliation Office, Directorate of Academic Affairs, University of Cape Coast, Cape Coast, Ghana
2. Registrar, CSIR College of Science and Technology, Accra, Ghana
3. Directorate of Finance, University of Cape Coast, Cape Coast, Ghana
4. Department of Finance, School of Business, University of Cape Coast, Cape Coast, Ghana
5. Department of Economics, Faculty of Business and Economic Sciences, Nelson Mandela University, Port Elizabeth, South Africa