Hsu-Ling Chang1, Hsin-Yu Liang2, Chi-Wei Su3* and Meng-Nan Zhu4
1Department of Accounting and Information, Lin Tung University/Department of Finance, Xiamen University, China.
2Department of International Trade, Feng Chia University, Taichung, Taiwan.
3Department of International Trade, Tamkang University, Taipei, Taiwan.No.151, Yingzhuan Rd., Danshui Town, Taipei County 25137, Taiwan (R. O. C.)/Department of Finance, Xiamen University, China.
4Department of Finance, Xiamen University, China.
Email: [email protected]