First Author:   Pei-Tha Gan Universiti Pendidikan Sultan Idris ganpt@upsi.edu.my   Universiti Pendidikan Sultan Idris, Faculty of Business and Economics Tanjong Malim, 35900, Malaysia   6017-7709689(Phone) 6017-7709689(Fax) http://www.upsi.edu.my/ Second Author: Kian-Teng Kwek University of Malaya ktkwek@um.edu.my   University of Malaya, Department of Economics, Faculty of Economics & Administration Kuala Lumpur, 50603, Malaysia   603-79673655(Phone)   http://www.um.edu.my/