1. Department and Graduate Institute of Business Administration College of Management National Taiwan University Roosevelt Road Taipei 10617 Taiwan ROC
2. Fox School of Business Temple University Philadelphia Pennsylvania USA
3. Lubar School of Business University of Wisconsin‐Milwaukee Milwaukee Wisconsin 53201 USA
4. Division of Business and Hospitality Management College of Professional and Continuing Education The Hong Kong Polytechnic University, Hung Hom Kowloon Hong Kong SAR