National Chiao Tung University, National Yang Ming Chiao Tung University, National Chiao Tung University, National Yang Ming Chiao Tung University, National Yang Ming Chiao Tung University, affiliation not provided to SSRN, Feng Chia University, affiliation not provided to SSRN, National Central University, National Changhua University of Education, National Taiwan University of Science and Technology, National Yang Ming Chiao Tung University and National Central University