1. Department of Finance, Banking University of Ho Chi Minh, Ho Chi Minh, Vietnam
2. Department of Finance, College of Finance, Feng Chia University, Taichung, Taiwan
3. Department of Business, College of Business, Feng Chia University, Taichung, Taiwan
4. Department of Accounting and Finance, Nha Trang University, Nha Trang, Vietnam
5. Institute of Business Research, University of Economics Ho Chi Minh City, Ho Chi Minh, Vietnam