1. Department of Finance, College of Business Administration, King Saud University, P.O. Box 71115, Riyadh 11587, Saudi Arabia
2. College of Business Administration, Al Yamamah University, Riyadh 11587, Saudi Arabia
3. Department of Business Administration, Sukkur IBA University, Sukkur 65200, Pakistan
4. Health Administration Department, College of Business Administration, King Saud University, P.O. Box 71115, Riyadh 11587, Saudi Arabia
5. Faculty of Management and Economics, Ruhr University Bochum (RUB), 44801 Bochum, Germany