Chung-hui Lai Department of Accounting, Feng Chia University, Taichung, Taiwan   Department of Accounting, Feng Chia University No. 100 Wenhwa Rd., Seatwen Taichung, 40724 Taiwan   p9217770@gmail.com             JEL Areas: C7 : Game Theory and Bargaining Theory:General A1 : General Economics: General