First Author:   Ricky Chee Jiun Chia Labuan Faculty of International Finance, Universiti Malaysia Sabah. ricky_chia82@hotmail.com         Second Author: Shiok Ye Lim Labuan Faculty of International Finance, Universiti Malaysia Sabah. sy_lim84@hotmail.com         Third Author: Sheue Li Ong Faculty of Science and Natural Resources, Universiti Malaysia Sabah. ongsheueli@yahoo.com