First Author:   Tsangyao Chang Department of Economics & Finance, Feng Chia University, Taichung, Taiwan tychang@fcu.edu.tw   No. 100, Wenhwa Road, Seaten, Tachung, Taiwan Taichung, 40724, Taiwan   886-4-2451-7250 ext. 4060(Phone) 886-4-2451-7250 ext. 4060(Fax) Second Author: Chi-Wei Su College of Business, Feng Chia University, Taichung, Taiwan davidsuu@yahoo.com.tw   College of Business, Feng Chia University Taichung, 40724, Taiwan       Third Author: Hsiao-Ping Chu Department of Commerical Technology Management, Ling Tung College, Taichung, Taiwan clare@mail.ltc.edu.tw   Department of Commerical Technology Management, Ling Tung College Taichung, Taiwan       Fourth Author: Hsu-Ling Chang Department of Accounting, Ling Tung College, Taichung, Taiwan hsulingchang@mail.ltc.edu.tw   Department of Accounting, Ling Tung College Taichung, Taiwan