First Author:   Turan Subasat Izmir University of Economics turan.subasat@ieu.edu.tr   Izmir Ekonomi Universitesi, Ekonomi Bolumu, Sakarya Caddesi, No:156, Balcova Izmir, 35330, Turkey       Second Author: Sotiris Bellos National Bank of Greece mpelos.sotirios@nbg.gr