Abu hassan Md isa Faculty of Economics and Business, Universiti Malaysia Sarawak   Department of Finance and Accounting, Faculty of Economics and Business, Universiti Malaysia Sarawak. Kota Samarahan, Sarawak 94300 Malaysia   miahassan@feb.unimas.my             JEL Areas: G2 : Financial Institutions and Services: General G3 : Corporate Finance and Governance: General