of;
Finance,;
Faculty;
of;
Business;
Administration,;
Istanbul;
University,;
Avcilar;
34320,;
Istanbul,;
Turkey;
of;
International;
Trade;
and;
Business,;
Faculty;
of;
Economics;
and;
Administrative;
Sciences,;
Zonguldak;
Karaelmas;
University,;
Zonguldak;
67100,;
Turkey;