First Author:   Phu Quang Tran Ho Chi Minh National Academy of Politics Hanoi, Vietnam tranquangph.mr@gmail.com   Hanoi, Vietnam       Second Author: Anh Phan Banking Academy of Vietnam Hanoi, Vietnam phananh@hvnh.edu.vn         Third Author: Dung V. Tran Banking Academy of Vietnam Hanoi, Vietnam dungtv@hvnh.edu.vn         Fourth Author: Mohamad H. Shahrour College of Business, Accounting & Finance Department, University of Doha for Science and Technology mohamad.shahrour@udst.edu.qa