[Chang, Ke-Chiun] Wuhan Univ, Sch Econ & Management, Wuhan, Peoples R China.^[Chang, Ke-Chiun;Kiang, Yen-Jo] CTBC Financial Management Coll, Tainan, Taiwan.^[Chen, Chihchang] Taiwan Shoufu Univ, Dept Business Adm, Tainan, Taiwan.^[Zho, Wei] Hunan Agr Univ, Coll Publ Adm & Law, Changsha, Hunan, Peoples R China.