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First Author:
 
Chia-hao Lee
Department of Finance, National Chung Hsing University
d9521002@mail.nchu.edu.tw
 
 
 
 

Second Author:

Tsangyao Chang
Department of Finance, Feng Chia University, Taichung, Taiwan
tychang@fcu.edu.tw
 
No 100, Wenhwa Road, Seatwen, Taichung, Taiwan
Taichung, Taiwan
 
886-4-2415-7250 ext. 4150(Phone)
886-4-2451-3796(Fax)

Third Author:

Pei-I Chou
Department of Finance, National Chung Hsing University
d9521003@mail.nchu.edu.tw