First Author:   Chien-ping Chung Department of International Business, Shih Chien University, Taiwan 098291@mail.usc.edu.tw   No.70, Dazhi St., Zhongshan Dist. Taipei, 104, Taiwan (R.O.C.)   886-2-25381111#8611(Phone) 886-2-25381111#8611(Fax) Second Author: Chieh-hsuan Wang Department of Economics, National Chengchi University, Taiwan 90258508@nccu.edu.tw         Third Author: Jen-Te Hwang Department of Banking and Finance, Kainan University, Taiwan jhwang@nccu.edu.tw         http://