Journal of Finance and Business Studies (JFBS) is an annual publication of the Institute of Finance Management (IFM). It publishes high quality articles of significant interest and relevance to researchers, academicians and practitioners operating in the areas of financial services, accounting, banking, insurance, commerce, economics, marketing, taxation and auditing.The JFBS engages in a double-anonymous peer review process, which strives to match the submitted manuscript with the expertise of a reviewer. Reviews are completed after providi...