Institution: | 1. Accounting and Finance, Tunis Business School (TBS), University of Tunis & LIGUE-ISCAE, University of Manouba, Tunis, Tunisia;2. Accounting and Financial Management, Portsmouth Business School, Portsmouth University, Ruchmond Building, Portland Street, Portsmouth PO1 3DE, United Kingdom;1. Plymouth University, UK;2. Mansoura University, Egypt;3. Ain Shams University, Egypt;1. The University of Bristol, United Kingdom;2. Newcastle Business School, Northumbria University, United Kingdom |