Ece C. Karadagli Cankaya University, Department of Banking and Finance   Cankaya Uni. FEAS K-201 Eskisehir Yolu 29. km Yenimahalle Ankara, 06810 Turkey   ece@cankaya.edu.tr             JEL Areas: G3 : Corporate Finance and Governance: General C3 : Multiple or Simultaneous Equation Models: General