1. High School of Economic and Commercial Sciences of Tunis (ESSECT), Tunis, Tunisia
2. Laboratory International Finance Group, Tunisia (IFGT), Tunis, Tunisia
3. Faculty of Economics and Management Sciences of Tunis (FSEGT), Tunis, Tunisia
4. The Institute of Accounting and Business Administration (ISCAE), University of Manouba, Manouba, Tunisia
5. LIGUE Research Laboratory, Interdisciplinary Laboratory of Management University-Enterprises, Tunisia