First Author:   Tinh Thanh Doan The University of Waikato thanhtinhdoan@gmail.com   5/2A Cameron Road,, Hillcrest Hamilton, 3216, New Zealand   (64 7) 838 4466 ext 6267(Phone) (64 7) 838 4466 ext 6267(Fax) www.mngt.waikato.ac.nz Second Author: John K Gibson The University of Waikato jkgibson@waikato.ac.nz   Economics Department, Economics Department, The University of Waikato Hamilton, 3105, New Zealand   (64 7) 838 4289(Phone)   www.mngt.waikato.ac.nz