1. Faculty of Accounting and Finance, Nha Trang University, Nha Trang City, Vietnam
2. Department of Management, Air Force Institute of Technology, Kaohsiung City, Taiwan
3. College of Finance and Banking, National Kaohsiung University of Science and Technology, Kaohsiung City, Taiwan
4. Department of International Business, National Kaohsiung University of Science and Technology, Kaohsiung City, Taiwan