1. Department of Management Sciences, Muhammad Nawaz Sharif University of Engineering and Technology, Old Bahawalpur Road, Qasim Pur Colony Qasimpur Colony, Multan 60030, Pakistan
2. Department of Finance and Economics, College of Business Administration, University of Sharjah, Sharjah 27272, United Arab Emirates
3. Department of Business Administration, Noakhali Science and Technology University, Noakhali 3814, Bangladesh
4. Department of Accounting and Information Systems, Comilla University, Cumilla 3506, Bangladesh