1. Department of Economic and Finance, Faculty of Business, Al-Balqa Applied University, Amman, 11937, JORDAN
2. Department of Managerial and Finance, Karak College University, Al-Balqa Applied University, Karak, 13547, JORDAN
3. Department of Management Information System and Business Intelligence, Faculty of Technology, Cardiff Metropolitan University, Cardiff, FQWQ+95, UK
4. Department of Accounting and Finance, Faculty of Economics and Business, University of Zaragoza, Zaragoza, 50009, SPAIN