1. Department of Economics, School of Accounting and Finance, University of Vaasa, Vaasa, Finland
2. Faculty of Economics Administrative and Social Sciences, Istanbul Gelisim University, Istanbul, Turkey
3. Turkey & Adnan Kassar School of Business, Lebanese American University, Beirut, Lebanon
4. Faculty of Economics and Commerce ,The Superior University Lahore, Pakistan
5. Department of Business Administration, Faculty of Economic and Administrative Science, Cyprus International University, Nicosia, Turkey
6. Department of Economics and Finance, Istanbul Gelisim University, Istanbul, Turkey