First Author:   Chih-Hsiang Hsu Department of Finance, Ming Chuan University, Taiwan chadhsu@mail.mcu.edu.tw         Second Author: Ming-Sung Kao Department of International Trade and Finance, Fu Jen Catholic University, Taiwan gaums0327@gmail.com   Hsinchuang , Taipei County, Hsinchuang , Taipei County Taiwan , R.O.C., 24205       Third Author: Lee-Men Lee Department of Business Administration, Fu Jen Catholic University 081638@mail.fju.edu.tw         http://