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First Author:
 
Yen-Hsien Lee
Department of Finance, Vanung Universit
yenhsien@msa.vnu.edu.tw
 
 
 
 

Second Author:

Tung-Yueh Pai
Department of Banking & Finance, Tamkang University, Taipei, Taiwan
894490142@s94.tku.edu.tw
 
 
 
 

Third Author:

Chien-Liang Chiu
Department of Banking & Finance, Tamkang University, Taipei, Taiwan
100730@mail.tku.edu.tw