1. School of Management, Jiangsu University, Zhenjiang, China
2. Faculty of Economic and Administrative Sciences, Department of Banking and Finance, Lefke, European University of Lefke, Mersin, Northern, Cyprus
3. Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary
4. College of Business and Economics, University of Johannesburg, Johannesburg, South Africa
5. Faculty of Economics, Administrative and Social Sciences, Department of Economics, Nisantasi University, Cyprus, Turkey