1. Department of Economics, Eski Silahtaraga Elektrik Santrali Kazim Karabekir Cad, Istanbul Bilgi University, Istanbul, Turkey
2. Department of Fınance, Accountıng and Management Control, ESSCA School of Management, Boulogne-Billancourt, France
3. Department of Management, Gebze Technıcal Unıversıty, Kocaelı, Turkey