About the Authors

Megbaru Tesfaw Molla

Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

tmegbaru@gmail.com, megbaru_tesfaw@dmu.edu.et

Affiliation Department of Accounting and Finance, College of Business and Economics, Debre Markos University, Debre Markos, Ethiopia

Ratinder Kaur

Roles Conceptualization, Formal analysis, Investigation, Methodology, Software, Validation

Affiliation Department of School of Management Studies, Faculty of Business Studies, Punjabi University, Patiala, India

Competing Interests

The authors assert that they do not have any conflicting interests.