1. Department of Accounting and Finance, Faculty of Business Management and Professional Studies, Management and Science University (MSU), Selangor, Malaysia
2. Department of Economics and Financial Studies, Faculty of Business and Management, University Teknologi Mara (UiTM), Puncak Alam Campus, Selangor, Malaysia
3. Centre for Data Analytics, Bond Business School, Bond University, Gold Coast, Australia
4. Queensland Business School, University of Queensland, Queensland, Australia