First Author:   Venus Khim-Sen Liew Labuan School of International Business and Finance, Universiti Malaysia Sabah venusliew@yahoo.com         Second Author: Ricky Chee-Jiun Chia Labuan School of International Business and Finance, Universiti Malaysia Sabah ricky_chia82@hotmail.com         Third Author: Syed Azizi Wafa Syed Khalid Wafa Labuan School of International Business and Finance, Universiti Malaysia Sabah sazazi@ums.edu.my