First Author:   Yiew Thian-hee Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Malaysia yiewth@utar.edu.my         Second Author: Cheah Siew-pong Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Malaysia cheahsp@utar.edu.my         Third Author: Ng Cheong-fatt Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Malaysia ngcf@utar.edu.my         Fourth Author: Foo Chuan-chew Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Malaysia foocc@utar.edu.my