1. Centro Interdipartimentale Vito Volterra, Università di Roma “Tor Vergata”, Via Columbia 2, 00133 Roma, Italy
2. Department of Accounting, College of Business Management, Qassim University, Ar Rass, Saudi Arabia
3. Preparatory Institute for Scientific and Technical Studies, La Marsa, Carthage University, Tunisia
4. Department of Mathematics, Nouakchott University, Nouakchott, Mauritania