The state value

• Moustafa Ahmed AbdElaal ,

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

  * E-mail: mostafamba@gmail.com

  Affiliation Department of business administration, Faculty of Business, Alexandria University, Egypt,

  https://orcid.org/0009-0000-6630-8858

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• Nesrien Mohamed Elmohamady

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

  Affiliation Department of public finance, Faculty of Business, Alexandria University, Egypt

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