[1] Business Studies, University of Technology and Applied Sciences, Salalah, Oman
[2] Department of Business and Administration, College of Business Administration, Princess Nourah Bint Abdulrahman University, Riyadh, Saudi Arabia
[3] Kl Business School, Koneru Lakshmaiah Education Foundation, Kl University, Andhra Pradesh, Vaddeswaram, India
[4] Universidad Señor de Sipan, Chiclayo, Peru
[5] Universidad Nacional Santiago Antunez de Mayolo, Huaraz, Peru
[6] Cse, Integral University, Lucknow, Uttar Pradesh, India
[7] Department of Accounting and Finance School of Business and Economics, Ambo University, Woliso Campus, P.O. Box 217, Ambo, Ethiopia