1. College of Business, Universiti Utara Malaysia, Malaysia (UUM) 06010 Sintok, Kedah DarulAman Malaysia
2. Department of Finance, Banking and Economic Analysis, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania
3. University of Craiova, Doctoral School of Economic Sciences, Craiova, Romania
4. Faculty of Economic Science, University "Constantin Brancusi", Tg-Jiu, Romania