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First Author:
 
Chih-kai Chang
Department of Risk Management and Insurance, Feng Chia University
ckchang@fcu.edu.tw
 
No. 100, Wenhua Road, Sweaton
Taichung, 40724, Taiwan
 
+886-4-24517250 Ext. 4421(Phone)
+886-4-24517250 Ext. 4421(Fax)

Second Author:

Tsangyao Chang
Department of Finance, Feng Chia University, Taichung, Taiwan
tychang@fcu.edu.tw
 
Taichung, Taiwan
 
886-4-2415-7250 ext. 4150(Phone)
886-4-2451-3796(Fax)