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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. Determining capital structure : Capital structure is the ratio between owned capital and borrowed capital. There must be a balance between owned capital and borrowed capital. If the company has too much owned capital, then the shareholders will get fewer dividends. Whereas, if the company has too much of borrowed capital, it has to pay a lot of interest. It also has to repay the borrowed capital after some time. So the finance managers must prepare a balanced capital structure.

Resident status is calculated on the basis of the individual being residing in Malaysia for less than 182 days of the tax year but was resident in the country for a total of 182 consecutive days linked to days from the year immediately preceding or following that tax year.