1. University of Ha’il, Applied College, P.O. Box 2440, Hail City, Saudi Arabia
2. University of Tunis El Manar, Faculty of Economic Sciences and Management of Tunis, The International Finance Group, Tunis, Tunisia
3. University of Jeddah, College of Business, Jeddah, Saudi Arabia
4. University of Carthage, LR-LEFA, IHEC, Carthage, Tunisia
5. University of Jendouba, Law Faculty, Management and Economic Sciences of Jendouba, Jendouba, Tunisia