safoura norouzi safooranoroozi@yahoo.com   no13 3rd floor.yoksel olmaz apartment,salamis st finance department,eastern mediterenean university famagusta, 897645 north cyprus   safooranoroozi@yahoo.com     Biographical Sketch: M.s finance,emu university north cyprus   Primary Research Focus: risk management and investment appraisal   JEL Areas: R3 : Production Analysis and Firm Location: General M2 : Business Economics: General