1. Department of Information Management and Finance, Institute of Finance, National Yang-Ming Chiao-Tung University, Hsinchu, Taiwan
2. Risk and Insurance Research Center, National Chengchi University, Taipei, Taiwan
3. Department of Information and Finance Management, National Taipei University of Technology, No. 1, Sec. 3, Zhongxiao E. Rd., Taipei 106, Taiwan
4. Department of Money and Banking, Risk and Insurance Research Center, College of Commerce, National Cheng-Chi University, Taipei, Taiwan