First Author:   Chun-ping Chang Shih Chien University at Kaohsiung, Kaohsiung, Taiwan cpchang@mail3.kh.usc.edu.tw         Second Author: Jhih-Hong Zeng Department of Finance, National Sun Yat-sen University, Kaohsiung, Taiwan jehun_tze@yahoo.com.tw         Third Author: Chien-chiang Lee Department of Finance, National Sun Yat-sen University, Kaohsiung, Taiwan cclee@cm.nsysu.edu.tw         http://