Ridzuan, Abdul Rahim, Faculty of Business and Management, Universiti Teknologi MARA, Malaysia; Faculty of Economics and Business, Universitas Airlangga, Indonesia; Institute for Big Data Analytics and Artificial Intelligence, Universiti Teknologi MARA, Malaysia; Centre for Economic Development and Policy, Universiti Malaysia Sabah, Malaysia; Accounting Research Institute, Universiti Teknologi MARA, Malaysia; Institute for Research on Socio Economic Policy, Universiti Teknologi MARA, Malaysia,, Malaysia