Professor Yi-Kai Chen 陳怡凱, Department of Finance 財務金融學系, National University of Kaohsiung 國立高雄大學, No. 700, Kaohsiung University Rd.,Nanzi Dist., Kaohsiung City 811726, Taiwan. 811726高雄市楠梓區高雄大學路700號E-mail: chen@nuk.edu.tw. Tel: +886 7-5919501. Fax: +886 7-5919329