Affiliation: | 1. Pei‐Shih Weng is affiliated at National Dong Hwa University, Hualien, Taiwan;2. Ming‐Hung Wu is Ph.D. Candidate of Finance at National Sun Yat‐sen University, Kaohsiung, Taiwan;3. Miao‐Ling Chen is Professor of Finance at National Sun Yat‐sen University, Kaohsiung, Taiwan;4. Wei‐Che Tsai is Associate Professor of Finance at National Sun Yat‐sen University, Kaohsiung 80424, Taiwan |