1. Faculty of Economics and Administrative Sciences, Department of International Trade and Finance, Dr, Yalova University, Yalova, Türkiye
2. Department of Finance, Banking and Insurance, Dr. Bandırma Onyedi Eylül University, Balıkesir, Türkiye
3. Bucak Zeliha Tolunay School of Applied Technology and Business Administration, Department of Customs Business Administration, Dr. Burdur Mehmet Akif Ersoy Üniversity, Burdur, Türkiye