1. Department of Accounting and Finance, Nha Trang University, Nha Trang, Vietnam
2. Department of Finance, Fintech Center, and Big Data Research Center, Asia University, Taichung City, Taiwan
3. Department of Medical Research, China Medical University Hospital, Taichung, Taiwan
4. Department of Economics and Finance, The Hang Seng University of Hong Kong, Hong Kong
5. Department of Finance, Banking University of Ho Chi Minh, Vietnam