First Author:   Kian-Ping Lim Labuan School of International Business and Finance, Universiti Malaysia Sabah kianping@ums.edu.my         Second Author: M. Azali Faculty of Economics and Management, Universiti Putra Malaysia azali@putra.upm.edu.my         Third Author: Hock-Ann Lee Labuan School of International Business and Finance, Universiti Malaysia Sabah hockann@ums.edu.my