Aim and Scope: The International Review of Business and Finance (IRBF) is an international research journal, which publishes top-level work from all areas dealing with issues in international finance which impact on national and international business. The Journal covers a range of topics, including risk management, corporate strategy, corporate governance and capital structure. Journal publishes research articles and reviews within the whole field of international finance and business, and it will continue to provide information on the latest trends and developments in this ever-expanding subject. This individual only contributes capital to the business and does not participate in managing the activities of the firm. However, he/she partakes in sharing the profit and losses of the business. His/her relationship with the firm is not known to the general public.