Institution: | 1.Department of Business Administration, College of Business and Economics, Qassim University, P.O.Box: 6640, Buraidah, 51452, Saudi Arabia ;2.Faculty of Economics and Management, Sfax, Tunisia ;3.Department of Accounting, College of Business and Economics, Qassim University, P.O.Box: 6640, Buraidah, 51452, Saudi Arabia ;4.Montpellier Business School, Montpellier, France ;5.Higher Institute of Business, Sfax, Tunisia ; |