1. UniSA College, University of South Australia; Adelaide SA 5001 Australia
2. School of Economics, Finance & Banking; Universiti Utara Malaysia; Sintok Kedah 06010 Malaysia
3. Department of Business Administration; International Islamic University Chittagong, Kumira; Sitakunda 4318 Chittagong Bangladesh
4. Department of Finance and Banking, Faculty of Business and Accountancy; University of Malaya; Kuala Lumpur Malaysia
5. Faculty of Economics and Administrative Sciences; Cag University; Mersin 33800 Turkey