The Institute for Business & Finance Research Posted on November 6, 2013 by SCG DR Copyright Holders: The Institute for Business & Finance Research Self-archiving policy Conditions Accepted version: X Published version: √ Remarks: Full citation, a formal copyright notice, and a link to The IBFR official published version should be included in all IBFR published materials placed in the repository.(verified by Bo Siang via email) Verification Date: 06.11.2013