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First Author:
 
Chun-ping Chang
Shih Chien University at Kaohsiung, Kaohsiung, Taiwan
cpchang@mail3.kh.usc.edu.tw
 
 
 
 

Second Author:

Jhih-Hong Zeng
Department of Finance, National Sun Yat-sen University, Kaohsiung, Taiwan
jehun_tze@yahoo.com.tw
 
 
 
 

Third Author:

Chien-chiang Lee
Department of Finance, National Sun Yat-sen University, Kaohsiung, Taiwan
cclee@cm.nsysu.edu.tw
 
 
 
 
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