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First Author:
Tsangyao Chang
Department of Finance, Feng Chia University, Taichung, Taiwan
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:

Chia-hao Lee
Department of Finance, National Chung Hsing University

Third Author:

Guochen Pan
Department of Insurance and Actuarial Science, Wuhan University, China