About the Authors

Abu Hanifa Md. Noman

kosiralam@yahoo.com

Affiliations Department of Finance and Banking, Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, Malaysia, Department of Business Administration, Faculty of Business Studies, International Islamic University Chittagong, Chittagong, Bangladesh

Chan Sok Gee

Affiliation Department of Finance and Banking, Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, Malaysia

Che Ruhana Isa

Affiliation Department of Accountancy, Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur, Malaysia

Competing Interests

The authors have declared that no competing interests exist.

Author Contributions

Conceptualization: AHMN CSG CRI. Data curation: AHMN. Formal analysis: AHMN CSG CRI. Funding acquisition: CSG CRI. Investigation: AHMN CSG CRI. Methodology: AHMN CSG CRI. Software: AHMN. Supervision: CRI CSG. Validation: CRI CSG. Writing – original draft: AHMN. Writing – review & editing: CRI CSG.