The Banking and Finance Review (BFR) is a bi-annual, peer-reviewed international research journal that provides a publication outlet for theoretical as well as empirical issues in the fields of banking and finance. The Banking and Finance Review seeks to promote research that enhances the professionÕs understanding of banking and finance. The scope of the Banking and Finance Review is broad. It includes studies in the following areas:Banking, Financial Institutions, Corporate Finance, International Finance, Capital Markets, Commodities Market, Derivatives, Risk Management, Insurance , Fixed Income Securities, Alternative Investments, Portfolio & Security Analysis, Investments, Real Estate Finance and other areas of finance that may be of interest to academicians and financial professionals.