1. Department of Banking and Finance, University of Professional Studies , Accra , Ghana
2. Department of Economics, Ghana Institute of Management and Public Administration , Accra , Ghana
3. Discipline of Public Health Medicine, School of Nursing and Public Health, University of KwaZulu-Natal, Howard College Campus , Durban 4001 , South Africa
4. SAMRC/Wits Centre for Health Economics and Decision Science – PRICELESS SA, School of Public Health, Faculty of Health Sciences, University of the Witwatersrand , Johannesburg 2193 , South Africa
5. Department of Accounting Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development , Kumasi , Ghana