Nuruzzaman Arsyad Sampoerna School of Business, Universitas Siswa Bangsa Internasional   Mulia Business Park Building D Jl. MT Haryono Kav. 58-60 Jakarta Selatan, Jakarta 12780 Indonesia   nuruzzaman@ssb.ac.id   http://usbi.ac.id/           JEL Areas: F3 : International Finance: General G3 : Corporate Finance and Governance: General