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