1. Department of Economics Obafemi Awolowo University Ile‐Ife Nigeria
2. Institute of Business Research University of Economics Ho Chi Minh City Ho Chi Minh City Vietnam
3. CFVG University of Economics Ho Chi Minh City Ho Chi Minh City Vietnam
4. Department of Accounting and Financial Management, Faculty of Business and Law University of Portsmouth Portsmouth UK
5. Consultant in Economics and Finance Riyadh Saudi Arabia