1. School of Business, Soochow University, Suzhou, People's Republic of China
2. Department of Economics, Soochow University, Taipei, Republic of China
3. Department of Business Administration, Taipei City University of Science and Technology, Taipei, Republic of China
4. Department of Strategic and Human Resource Management, Business School, Sichuan University, Chengdu, Sichuan Province, People's Republic of China
5. Department of Listing Supervision, GreTai Securities Market, Taipei Exchange, Taipei, Republic of China