[1] Univ Vaasa, Sch Accounting & Finance, Dept Econ, Vaasa, Finland
[2] Istanbul Gelisim Univ, Fac Econ Adm & Social Sci, Istanbul, Turkey
[3] Lebanese Amer Univ, Turkey & Adnan Kassar Sch Business, Beirut, Lebanon
[4] Super Univ Lahore, Fac Econ & Commerce, Lahore, Pakistan
[5] Cyprus Int Univ, Fac Econ & Adm Sci, Dept Business Adm, Nicosia, Turkey
[6] Istanbul Gelisim Univ, Dept Econ & Finance, Istanbul, Turkey