First Author:   Venus Khim-Sen Liew Labuan International Campus, University Malaysia Sabah liew@mailkal.ums.edu.my   Labuan School of International Business and Finance,, Universiti Malaysia Sabah,, P.O.Box 80594, Labuan, 87015, Malaysia   +6087460474(Phone) +6087460474(Fax) http://www.ums.edu.my Second Author: Kian-Ping Lim Labuan International Campus, University Malaysia Sabah kianping@ums.edu.my   Labuan School of International Business and Finance,, Universiti Malaysia Sabah,, P.O.Box 80594, Labuan, 87015, Malaysia   +6087460474(Phone) +6087460477(Fax) http://www.ums.edu.my