1. Department of Finance & Decision Sciences; Hong Kong Baptist University; 34 Renfrew Road, Kowloon Tong, Kowloon Hong Kong
2. Department of Information Systems and Logistics, Faculty of Business and Enterprise; Swinburne University of Technology; John St, Hawthorn VIC 3122 Melbourne Australia
3. Department of Information Systems; City University of Hong Kong; 83 Tat Chee Avenue, Kowloon Tong Hong Kong