1. Faculty of Business Administration and Economics, Department of Economics Bandırma Onyedi Eylül University Balıkesir Turkey
2. Strategic Planning, Financial Reporting, and Investor Relations Directorate Borsa Istanbul İstanbul Turkey
3. Faculty of Economics and Administrative Science, Department of Economics, Cyprus International University Nicosia/Northern CyprusMersin Turkey
4. Faculty of Economic and Administrative Sciences, Department of Banking and Finance, European University of Lefke Lefke/NorthernMersin Turkey