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First Author:
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| Chia-hao Lee |
| Department of Finance, National Chung Hsing University |
| d9521002@mail.nchu.edu.tw |
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Second Author:
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| Tsangyao Chang |
| Department of Finance, Feng Chia University, Taichung, Taiwan |
| tychang@fcu.edu.tw |
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| No 100, Wenhwa Road, Seatwen, Taichung, Taiwan |
| Taichung, Taiwan |
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| 886-4-2415-7250 ext. 4150(Phone) |
| 886-4-2451-3796(Fax) |
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Third Author:
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| Pei-I Chou |
| Department of Finance, National Chung Hsing University |
| d9521003@mail.nchu.edu.tw |
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