First Author:   Shiok Ye Lim Labuan School of International Business and Finance, Universiti Malaysia Sabah sy_lim84@hotmail.com   Labuan School of International Business & Finance, Universiti Malaysia Sabah Labuan, 87000, Malaysia       Second Author: Mohd Fahmi Ghazali Labuan School of International Business and Finance, Universiti Malaysia Sabah mohdfahmi_ghazali@yahoo.com   Labuan School of International Business & Finance, Universiti Malaysia Sabah Labuan, 87000, Malaysia       Third Author: Chong Mun Ho School of Science and Technology, Universiti Malaysia Sabah cmho@ums.edu.my   Universiti Malaysia Sabah,, Locked Bag 2073 Kota Kinabalu, 88999, Malaysia