First Author:   Chi-Wei Su Department of Finance, Providence University,Taichung, Taiwan cwsu@pu.edu.tw         Second Author: Ya-Wen Chang Department of Finance, Providence University,Taichung, Taiwan kimiko464@hotmail.com         Third Author: Yahn-Shir Chen Department of Accounting, National Yunlin University of Science and Technology, Yunlin, Taiwan chenys@yuntech.edu.tw         Fourth Author: Hsu-Ling Chang Department of Accounting and Information, Lin Tung University, Taichung, Taiwan hsulingchang@mail.ltu.edu.tw