First Author:   Ricky Chee-Jiun Chia Labuan School of International Business and Finance, Universiti Malaysia Sabah ricky_chia82@hotmail.com         Second Author: Shiok Ye Lim Labuan School of International Business and Finance, Universiti Malaysia Sabah sy_lim84@hotmail.com         Third Author: Chong Mun Ho School of Science and Technology, Universiti Malaysia Sabah cmho@ums.edu.my