1. Department of Finance, College of Business Administration, Prince Sattam bin Abdulaziz University, Alkharj 11942, Saudi Arabia
2. School of Public Policy, College of Agricultural Sciences, Oregon State University, Corvallis, OR 97331, USA
3. Department of Finance, College of Business Administration, Prince Sultan University, Riyadh 11586, Saudi Arabia
4. Department of Accounting, College of Business Administration, Prince Sattam bin Abdulaziz University, Alkharj 11942, Saudi Arabia
5. Department of Management, College of Business Administration, Prince Sattam bin Abdulaziz University, Alkharj 11942, Saudi Arabia