1. LARIMRAF, Universite de la Manouba Ecole Superieure de Commerce de Tunis, Manouba, Tunisie
2. ThÉMA, Universite de la Manouba Ecole Superieure de Commerce de Tunis, Manouba, Tunisie
3. Accounting Department, College of Business and Administration, University of Business and Technology, Jeddah, Saudi Arabia
4. Accounting and Finance Department, College of Business and Technology, Arab Academy for Science & Technology and Maritime, Cairo, Egypt
5. Insurance and Risk Management Department, University of Business and Technology, Jeddah, Saudi Arabia
6. Insurance and Risk Management Department, Faculty of Commerce, Cairo University, Cairo, Egypt
7. Finance Department, College of Business and Technology, Arab Academy for Science & Technology and Maritime, Cairo, Egypt