| 
	
	
		| Rachel Elfra Gilbert  | 
	
	
		| Faculty of Economics and Business, Universiti Malaysia Sarawak | 
	
	
		|   | 
	
	
		| Faculty of Economics and Business | 
	
	
		| Universiti Malaysia Sarawak | 
	
	
		 | 
	
	
		| Kota Samarahan, Sarawak 94300 | 
	
	
		| Malaysia | 
	
	
		|   | 
	
	
		| rachelelfra90jason@gmail.com | 
	
	
		|   | 
	
	
		 | 
	
	
		|   | 
	
	
		|   | 
	
	
		|   | 
	
	
		|   | 
	
	
		|   | 
	
	
		JEL Areas: G2 : Financial Institutions and Services: General G3 : Corporate Finance and Governance: General |