1. Department of Accounting humanities Science, Islamic Azad University, Iran
2. Teerthanker Mahaveer University, Moradabad, Uttar Pradesh, India
3. Department of Information Technology Management, Islamic Azad University, Science and Research Branch Tehran, Tehran, Iran
4. Faculty of Industrial Engineering and Systems, Tarbiat Modares University, Tehran, Iran
5. PhD Candidate of Financial Economics, University of Tehran, Tehran, Iran