1. Department of Financial and Administrative Sciences, Ajloun University College, Al-Balqa Applied University, Ajloun 26166, Jordan
2. Department of Financial and Administrative Sciences, Amman University College, Al-Balqa Applied University, Amman 11931, Jordan
3. Finance Department, School of Management, Universiti Sains Malaysia, Gelugor 10100, Malaysia
4. Department of Accounting and Accounting Information System, Amman University College, Al-Balqa Applied University, Amman 11931, Jordan
5. Accounting and Finance Department, Faculty of Economics and Business, University of Zaragoza, 50005 Zaragoza, Spain