1. Faculty of Business, Philadelphia University, Amman, Jordan
2. Department of Public Finance, Bilecik Seyh Edebali University, Bilecik, Turkey
3. Department of Applied Statistics and Operations Research, Universitat Politecnica de Valencia, Alcoy, Spain
4. Department of Accounting and Finance, Notre Dame University, Louaize/ Lebanese American University, Lebanon
5. Department of Economics, Pusan National University, Busan, Republic of Korea