1. Faculty of Business, Accra Technical University, Accra 00233, Ghana
2. Department of Banking and Finance, University of Professional Studies, Accra 00233, Ghana
3. Department of Business Education, University for Development Studies, Tamale 00233, Ghana
4. Faculty of Business and Law, School of Accounting, Economics and Finance, University of Portsmouth, Richmond Building, Portland Street, Portsmouth PO1 3DE, UK