Soner Gokten Gazi University, Department of Accounting and Finance Education, Ankara, Turkey   Ticaret ve Turizm Egitim Fakultesi Ticaret ve Turizm Egitim Fakultesi Golbasi Kampusu ANKARA, 06830 TURKIYE   soner.gokten@gazi.edu.tr   http://www.sonergokten.com/           JEL Areas: C1 : Econometric and Statistical Methods: General C5 : Econometric Modeling: General