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First Author:
 
Tsangyao Chang
Department of Finance, Feng Chia University, Taichung, Taiwan
tychang@fcu.edu.tw
 
No 100, Wenhwa Road, Seatwen, Taichung, Taiwan
Taichung, Taiwan
 
886-4-2415-7250 ext. 4150(Phone)
886-4-2415-7250 ext. 4150(Fax)

Second Author:

Gengnan Chiang
Department of Finance, Feng Chia University, Taichung, Taiwan
jnchiang@fcu.edu.tw
 
Taichung, Taiwan
 
 
 

Third Author:

Yichun Zhang
Institute of Finance, Xiamen University
yczhang@xmu.edu.cn
 
Xiamen, China