1. Department of Accounting and Finance, Capital University of Science and Technology (CUST), Islamabad 44000, Pakistan
2. School of Economics and Finance, Xi’an Jiaotong University, Xi’an 710049, China
3. Department of Finance and Banking Sciences, Faculty of Business, Applied Science Private University, Amman 11931, Jordan
4. College of Business, Al Ain University, Al Ain P.O. Box 64141, United Arab Emirates
5. Faculty of Economic Sciences, University of Warsaw, ul. Długa 44/50, 00-241 Warszawa, Poland