About the Authors

Viviane Naimy

Roles Conceptualization, Formal analysis, Investigation, Methodology, Supervision, Writing – original draft

Affiliation Department of Accounting and Finance, Faculty of Business Administration and Economics, Notre Dame University – Louaize, Zouk Mosbeh, Lebanon

Omar Haddad

Roles Formal analysis, Investigation, Software, Validation, Visualization, Writing – original draft

Affiliation Department of Accounting and Finance, Faculty of Business Administration and Economics, Notre Dame University – Louaize, Zouk Mosbeh, Lebanon

Gema Fernández-Avilés

Roles Formal analysis, Investigation, Methodology, Supervision, Writing – review & editing

Gema.faviles@uclm.es

Affiliation Faculty of Law and Social Sciences, University of Castilla-La Mancha, Toledo, Spain

Rim El Khoury

Roles Supervision, Validation, Visualization, Writing – review & editing

Affiliation Department of Accounting and Finance, Faculty of Business Administration and Economics, Notre Dame University – Louaize, Zouk Mosbeh, Lebanon

Competing Interests

The authors have declared that no competing interests exist.