<p>Research collaboration with&nbsp;</p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><strong><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Ahmad Al Izham Izadin </span></strong></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Institute of Research in Finance and Analytics (IRFAN), Malaysia</span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center;" align="center"><span lang="EN-US"><a href="mailto:ahmad_al_izham2@oyagsb.uum.edu.my"><span style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: SimSun; color: blue;">ahmadalizham@gmail.com</span></a></span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center;" align="center"><strong><span lang="EN-US" style="font-size: 14.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">&nbsp;</span></strong></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><strong><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Ooi Kok Loang</span></strong></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Department of Finance, Faculty of Business and Economics, Universiti Malaya.</span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;"><span style="mso-spacerun: yes;">&nbsp;</span></span><span lang="EN-US"><a href="mailto:markooi@um.edu.my"><span style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: 'Times New Roman'; color: blue;">markooi@um.edu.my</span></a></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: 'Times New Roman';"><span style="mso-spacerun: yes;">&nbsp; </span></span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center;" align="center"><strong><span lang="EN-US" style="font-family: 'Times New Roman',serif;">&nbsp;</span></strong></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; line-height: normal;" align="center"><strong><span lang="EN-US" style="font-size: 11.0pt; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri;">Abdul Rahim Ridzuan*<a style="mso-footnote-id: ftn1;" title="" href="file:///D:/Research%20Article/Collaboration/Abdul%20Rahim_Malasiya/Regional_CM_Integration.docx#_ftn1" name="_ftnref1"><sup><span style="mso-special-character: footnote;"><!-- [if !supportFootnotes]--><strong style="mso-bidi-font-weight: normal;"><sup><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">[1]</span></sup></strong><!--[endif]--></span></sup></a></span></strong></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><a name="_Hlk191557671"></a><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Institute for Big Data Analytics and Artificial Intelligence, Universiti Teknologi MARA, Malaysia Faculty of Business and Management, Universiti Teknologi MARA, Puncak Alam Campus,</span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span style="mso-bookmark: _Hlk191557671;"><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Selangor, Malaysia</span></span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span style="mso-bookmark: _Hlk191557671;"><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Accounting Research Institute, University Teknologi MARA, Malaysia</span></span></p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span style="mso-bookmark: _Hlk191557671;"><span lang="EN-MY" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;">Centre for Economic Development and Policy, Universiti Malaysia Sabah, Malaysia</span></span></p>
<p>&nbsp;</p>
<p class="MsoNormal" style="margin-bottom: 0cm; text-align: center; mso-layout-grid-align: none; text-autospace: none;" align="center"><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: SimSun;"><a href="mailto:Rahim670@uitm.edu.my"><span lang="EN-MY" style="mso-fareast-font-family: Calibri; color: blue; mso-ansi-language: EN-MY;">Rahim670@uitm.edu.my</span></a></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-MY;"> </span></p>
<p class="MsoNormal" style="margin-bottom: 0cm;"><strong><span lang="EN-US" style="font-family: 'Times New Roman',serif;">&nbsp;</span></strong></p>
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<p class="MsoFootnoteText"><a style="mso-footnote-id: ftn1;" title="" href="file:///D:/Research%20Article/Collaboration/Abdul%20Rahim_Malasiya/Regional_CM_Integration.docx#_ftnref1" name="_ftn1"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: 'Times New Roman',serif; mso-bidi-font-family: Aptos;"><span style="mso-special-character: footnote;"><!-- [if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 10.0pt; line-height: 115%; font-family: 'Times New Roman',serif; mso-fareast-font-family: Aptos; mso-bidi-font-family: Aptos; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-MY; mso-bidi-language: AR-SA;">[1]</span></span><!--[endif]--></span></span></span></a><span lang="EN-US" style="font-family: 'Times New Roman',serif; mso-bidi-font-family: Aptos;"> Corresponding author</span></p>
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