1. Faculty of Economics and Administrative Sciences, Department of Public Finance, Bandirma Onyedi Eylul Unıversity, Balıkesir, Turkey
2. Faculty of Business, Department of Business, Babeş-Bolyai University, Cluj-Napoca, Romania
3. Department of Accounting and Finance, California State University San Bernardino, San Bernardino, CA, USA
4. Faculty of Economics and Business Administration, Department of Finance, Babes-Bolyai University, Cluj-Napoca, Romania