1. Károly Ihrig Doctoral School of Management and Business, Faculty of Economics and Business, University of Debrecen, 4032 Debrecen, Hungary
2. Management Study Program, Faculty of Economics, Sanata Dharma University, Yogyakarta 55281, Indonesia
3. Institute of Statistics and Research Methodology, Faculty of Economics and Business, University of Debrecen, 4032 Debrecen, Hungary
4. Institute of Accounting and Finance, Faculty of Economics and Business, University of Debrecen, 4032 Debrecen, Hungary