The International Journal of Business and Finance Research (IJBFR), ISSN: 1931-0269 (print) ISSN 2157-0698 (online), publishes high-quality articles in all areas of finance, accounting and economics. Theoretical, empirical and applied manuscripts are welcome for publication consideration. The Journal, first published in 2007, is currently published quarterly by The Institute for Business and Finance Research, LLC. The Journal overall acceptance rate is between 10 and 15 percent. All papers submitted to the Journal are blind reviewed and authors receive reviewer comments.