“…This result is also consistent with the findings by Khalili (2014), Abbasi et al (2014), Acar (2012), Altin Gulova and Demirsoy (2012), Ziaee et al, (2011Ziaee et al, ( ), İpek (2010, Manetje andMartins (2009), Okpara (2008), Silverthorne (2004), Ingersoll et al (2000, and Lok and Crawford (1999).…”