First Author:   Chi-Wei Su Department of Finance, Providence University, Taichung, Taiwan cwsu@pu.edu.tw         Second Author: Yahn-Shir Chen Department of Accounting, National Yunlin University of Science and Technology chenys@yuntech.edu.tw         Third Author: Hsu-Ling Chang Department of Accounting and Information, Ling Tung University, Taichung, TAIWAN hsulingchang@mail.ltu.edu.tw