Synopsis The proposed book is based on relevant authoritative and thought provoking subject. It contains both conceptual and empirical studies with help of authentic and well-known sources  to enable the readers to acquire a holistic view of the subject. This helps in strengthening the understanding of the subject better and also enables the readers to stretch their thoughts beyond the content of this book. It is designed to meet the requirements of the working executives, research scholars, academicians and professional students like CFA, CA and MBA.