[1] Cyprus Int Univ, Fac Econ & Adm Sci, Dept Econ, Via Mersin 10, Nicosia, Northern Cyprus, Turkiye
[2] Dhofar Univ, Dept Accounting, Salalah, Oman
[3] Inland Norway Univ Appl Sci, CREDS Ctr Res Digitalizat & Sustainabil, Hamar, Norway
[4] Nisantasi Univ, Fac Econ Adm & Social Sci, Istanbul, Turkiye
[5] Ural Fed Univ, Grad Sch Econ & Management, Ekaterinburg, Russia
[6] Cyprus Int Univ, Fac Econ & Adm Sci, Dept Accounting & Finance, Via Mersin 10, Nicosia, Northern Cyprus, Turkiye