1. Faculty of Applied Sciences, Department of Finance and Banking , Bilecik Şeyh Edebali University , Bilecik , Turkey
2. Faculty of Economics and Administrative Sciences, Department of Economics , Anadolu University , Eskişehir , Turkey
3. Faculty of Business Administration , Anadolu University , Eskişehir , Turkey
4. Institute of Social Sciences, Finance Department , Anadolu University , Eskişehir , Turkey