Rayenda Brahmana Faculty of Economics and Business, Universiti Malaysia Sarawak   Faculty of Economics and Business Universiti Malaysia Sarawak Kota Samarahan, Sarawak 94300 Malaysia   raye_brahm@yahoo.com   https://expert.unimas.my/profile/K0528           JEL Areas: G3 : Corporate Finance and Governance: General G2 : Financial Institutions and Services: General