First Author:   Kian-ping Lim Labuan School of International Business and Finance, Universiti Malaysia Sabah kianping@ums.edu.my   Universiti Malaysia Sabah, SPKAL, Jalan Sungai Pagar Labuan, 87000, Malaysia   +6087460513(Phone) +6087460513(Fax) http://www.kianpinglim.com Second Author: Chee-wooi Hooy School of Management, Universiti Sains Malaysia cwhooy@usm.my   Universiti Sains Malaysia, Universiti Sains Malaysia USM, 11800, Malaysia   +6046532897(Phone) +6046577448(Fax) http://www.management.usm.my/SOM-Hooy.asp