Wen-Hsiu Kuo Associate Professor, Department of Finance, Tainan University of Technology, Taiwan   Department of Finance, Tainan University of Technology 529 Jhongjheng Rd., Yongkang, Tainan 71002, Taiwan, R.O.C. Yongkang, Tainan, 71002 Taiwan   ta0066@mail.tut.edu.tw OR s217988@ms46.hinet.net