1. Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan
2. Department of Finance, Feng Chia University, Taichung, Taiwan
3. Department of Business Administration, CTBC Business School, Tainan, Taiwan
4. Department of Economics, Allameh Tabataba’i University, Tehran, Iran
5. Trade Promotion Organization of Iran, Tehran, Iran
6. Department of Finance, School of Finance, Hubei University of Economics, Wuhan, China