First Author:   Tsangyao Chang Department of Finance, Feng Chia University, Taichung, Taiwan tychang@fcu.edu.tw         Second Author: Wen-Chi Liu Department of Business Administration, Da Yeh University, Changhua, Taiwan vincent8@mail.dyu.edu.tw         Third Author: Shu-Chen Kang Department of Accounting, Feng Chia University, Taichung, Taiwan sckang@fcu.edu.tw         Fourth Author: Kuei-Chiu Lee Department of Cooperative Economics, Feng Chia University, Taichung, Taiwan. kclee@fcu.edu.tw