1. Higher Institute of Accountancy and Administration of Enterprises, University of Manouba, Manouba, Tunisia and Laboratory for Research in Quantitative Development (LAREQUAD), College of Economic Sciences and Management of Tunis, University of Tunis ElManar, Tunis, Tunisia
2. An-Najah National University, Nablus, West Bank, Palestine
3. Laboratory for Research in Quantitative Development Economics (LAREQUAD), College of Economic Sciences and Management of Tunis, University of Tunis ElManar, Tunis, Tunisia