Chia-guan Keh Universiti Pendidikan Sultan Idris/ Universiti Tunku Abdul Rahman   Faculty of Business and Finance Universiti Tunku Abdul Rahman Jalan Universiti, Bandar Barat Kampar, Perak 31900 Malaysia   kehcg@utar.edu.my             JEL Areas: G2 : Financial Institutions and Services: General O4 : Economic Growth and Aggregate Productivity: General