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Editor
Prof. Feray CELIKCAPA (Uludag University, Bursa, Turkey)
Associate Editors
Assoc. Prof. Adem ANBAR (Uludag University, Bursa, Turkey)
Assoc. Prof. Tolga DEMIRBAS (Uludag University, Bursa, Turkey)
Assoc. Prof. Aylin POROY ARSOY (Uludag University, Bursa, Turkey)
PhD. Gokhan SENOL (Uludag University, Bursa, Turkey)
Editorial Board
Prof. Yusuf ALPER (Uludag University, Bursa, Turkey)
Prof. Suresh DEMAN (Centre for Economics & Finance, London, UK)
Prof. Necmi GURSAKAL (Uludag University, Bursa, Turkey)
Prof. Lale KARABIYIK (Uludag University, Bursa, Turkey)
Prof. Sait KAYGUSUZ (Uludag University, Bursa, Turkey)
Prof. Turhan KORKMAZ (Zonguldak Karaelmas University, Zonguldak, Turkey)
Prof. Feridun YILMAZ (Uludag University, Bursa, Turkey)
Assoc.Prof. Adnan GERCEK (Uludag University, Bursa, Turkey)
Assoc.Prof. Askin KESER (Uludag University, Bursa, Turkey)
Dr. Pacha MALYADRI (Osmania University, Ranga Reddy-Dist, India)
Advisory Board
Prof. Muhammet AKDIS (Gediz University, Izmir, Turkey)
Prof. Ramazan AKTAS (University of Economics and Technology, Ankara, Turkey)
Prof. Radhi Al-MABUK (University of Wisconsin, Madison, U.S.A.)
Prof. Figen ALTUG (Istanbul University, Istanbul, Turkey)
Prof. Yener ALTUNBAS (Bangor University, Bangor Business School, Bangor, UK)
Prof. Remzi ALTUNISIK (Sakarya University, Sakarya, Turkey)
Prof. Sudi APAK (Beykent University, Istanbul, Turkey)
Prof. Nurhan AYDIN (Anadolu University, Eskisehir, Turkey)
Prof. Serpil AYTAC (Uludag University, Bursa, Turkey)
Prof. Ozan BAHAR (Mugla University, Mugla, Turkey)
Prof. Mehmet BARCA (Sakarya University, Sakarya, Turkey)
Prof. Nuran BAYRAM (Uludag University, Bursa, Turkey)
Prof. Veysel BOZKURT (Istanbul University, Istanbul, Turkey)
Prof. Ali CEYLAN (Uludag University-Retired, Bursa, Turkey)
Prof. Canan CETIN (Marmara University, Istanbul, Turkey)
Prof. Kemalettin CONKAR (Afyon Kocatepe University, Afyonkarahisar, Turkey)
Prof. Ayla OZHAN DEDEOGLU (Ege University, Izmir, Turkey)
Prof. Hatice DOGUKANLI (Cukurova University, Adana, Turkey)
Prof. Nuran COMERT DOYRANGOL (Marmara University, Istanbul, Turkey)
Prof. Muhammed-Shahid EBRAHIM (Bangor University, Bangor Business School, Bangor, UK)
Prof. Ismail EFIL (Uludag University, Bursa, Turkey)
Prof. Metin Kamil ERCAN (Gazi University, Ankara, Turkey)
Prof. Ferda ERDEM (Akdeniz University, Antalya, Turkey)
Prof. Oral ERDOGAN (Bilgi University, Istanbul, Turkey)
Prof. B. Zafer ERDOGAN (Bilecik University, Bilecik, Turkey)
Prof. Cengiz EROL (Izmir University of Economics, Izmir, Turkey)
Prof. Ayten ERSOY (Akdeniz University, Antalya, Turkey)
Prof. Erdogan GAVCAR (Mugla University, Mugla, Turkey)
Prof. Umit GUCENME GENCOGLU (Uludag University, Bursa, Turkey)
Prof. Ayse GUNER (Marmara University, Istanbul, Turkey)
Prof. Omer GURKAN (Mugla University, Mugla, Turkey)
Prof. Alfred A. HAUG (University of Otago, Dunedin, New Zealand)
Prof. Erkan ISIGICOK (Uludag University, Bursa, Turkey)
Prof. Julide KESKEN (Ege University, Izmir, Turkey)
Prof. Akın MARSAP (Istanbul Aydın University, Istanbul, Turkey)
Prof. Ilhan MERIC (Rider University, College of Business Administration, New Jersey, USA)
Prof. Gulnur MURADOGLU (City University London, Cass Business School, London, UK)
Prof. Nalan OLMEZOGULLARI (Uludag University, Bursa, Turkey)
Prof. Yıldırım Beyazıt ONAL (Cukurova University, Adana, Turkey)
Prof. Gokhan OZER (Gebze Institute of Technology, Gebze/Kocaeli, Turkey)
Prof. Ilker PARASIZ (Central Bank of the Republic of Turkey, Member of the Board)
Prof. Erkan POYRAZ (Mugla University, Mugla, Turkey)
Prof. Gary John PREVITS (Case Western Reserve University, Weatherhead School of Management, Cleveland, USA)
Prof. Necdet SAGLAM (Anadolu University, Eskisehir, Turkey)
Prof. Seval SELIMOGLU (Anadolu University, Eskisehir, Turkey)
Prof. Halil SEYIDOGLU (Dogus University, Istanbul, Turkey)
Prof. Ramanjeet SINGH (Institute of Management & Technology, Chandigarh, India)
Prof. Haluk SOYUER (Ege University, Izmir, Turkey)
Prof. Huseyin SAHIN (Uludag University, Bursa, Turkey)
Prof. Marco TALIENTO (University of Foggia, Foggia, Italy)
Prof. Hulya TALU (Istanbul University, Istanbul, Turkey)
Prof. Tony TINKER (City University of New York, Baruch College, New York, USA)
Prof. Cengiz TORAMAN (Gaziantep University, Gaziantep, Turkey)
Prof. Omer TORLAK (KTO Karatay University, Konya, Turkey)
Prof. Hayri ULGEN (Istanbul University, Istanbul, Turkey)
Prof. Sadi UZUNOGLU (Trakya University, Edirne, Turkey)
Prof. Azmi YALCIN (Cukurova University, Adana, Turkey)
Prof. Engin YILDIRIM (Sakarya University, Sakarya, Turkey)
Prof. Mehmet YUCE (Uludag University, Bursa, Turkey)
Assoc. Prof. Hasan ABDIOGLU (Balıkesir University, Balıkesir, Turkey)
Assoc. Prof. Hakan ACAR (Kocaeli University, Kocaeli, Turkey)
Assoc. Prof. Cahit ADAOGLU (Eastern Mediterranean University, Gazimagusa, North Cyprus)
Assoc. Prof. Erdinc ALTAY (Istanbul University, Istanbul, Turkey)
Assoc. Prof. Hakan ALTINTAS (Uludag University, Bursa, Turkey)
Assoc. Prof. Harun BAL (Cukurova University, Adana, Turkey)
Assoc. Prof. Melih BULU (Istanbul Sehir University, Istanbul, Turkey)
Assoc. Prof. Ozhan CETINKAYA (Uludag University, Bursa, Turkey)
Assoc. Prof. Ali COSKUN (Fatif University, Istanbul, Turkey)
Assoc. Prof. Suleyman DUNDAR (Afyon Kocatepe University, Afyonkarahisar, Turkey)
Assoc. Prof. Jamal G. HUSEIN (Angelo State University, San Angelo, USA)
Assoc. Prof. Hatice JENKINS (Eastern Mediterranean University, Gazimagusa, North Cyprus)
Assoc. Prof. Murat KARA (Angelo State University, San Angelo, USA)
Assoc. Prof. Kasım KARATAS (Hacettepe University, Ankara, Turkey)
Assoc. Prof. Salih KATIRCIOGLU (Eastern Mediterranean University, Gazimagusa, North Cyprus)
Assoc. Prof. Halim KAZAN (Gebze Institute of Technology, Gebze/Kocaeli, Turkey)
Assoc. Prof. C. Coskun KUCUKOZMEN (Izmir University of Economics, Izmir, Turkey)
Assoc. Prof. Lubor LACINA (Mendel University of Agriculture and Forestry, Brno, Czech Republic)
Assoc. Prof. Suayip OZDEMIR (Afyon Kocatepe University, Afyonkarahisar, Turkey)
Assoc. Prof. Batu TUNAY (Yildiz Technical University, Istanbul, Turkey)
Assoc. Prof. Nisfet UZAY(Erciyes University, Kayseri, Turkey)
Assoc. Prof. Cevahir UZKURT (Eskisehir Osmangazi University, Eskisehir, Turkey)
Assoc. Prof. Mehmet Selami YILDIZ (Duzce University, Duzce, Turkey)
Assist. Prof. Catalin Nicolae ALBU (The Bucharest Academy of Economic Studies, Bucharest, Romania)
Assist. Prof. Nadia ALBU (The Bucharest Academy of Economic Studies, Bucharest, Romania)
Assist. Prof. Grzegorz MICHALSKI (Wroclaw University of Economics, Wroclaw, Poland)
Assist. Prof. Aida SY (Marist College, New York, USA)