SALU-Commerce & Economics Review is a peer-reviewed research journal published once a year. Commerce and Economics Review aims to publish conceptual, empirical and applied research. The empirical research published in CER focuses on testing, extending and building management theory. The goal is to expand and enhance the understanding of business, management and economics through empirical investigation and theoretical analysis. SALU-CER is also a platform for insightful and theoretically strong conceptual and review papers which would contribute to the body of knowledge. SALU-Commerce & Economics Review publishes high quality research studies in the fields of marketing, management, organizational behavior, accounting, economics, public finance, labor economics, econometrics, and business law.