[1
]Faculty of Economics and Administrative SciencesCyprus International UniversityNicosiaTurkey
[2
]Faculty of Economics and Administrative SciencesCag UniversityMersinTurkey
[3
]Department of Medical ResearchChina Medical University Hospital, China Medical UniversityTaichungTaiwan
[4
]Department of FinanceAsia UniversityTaichungTaiwan
[5
]Faculty of Economics Administrative and Social SciencesIstanbul Gelisim University
IstanbulTurkey
[6
]Department of Accounting, Analysis and Audit School of Economics and Management, South
Ural State University Chelyabinsk Russia