1. a Department of Accounting, Agribusiness & Economics, South Carolina State University, 300 College Street , Orangeburg , SC , USA
2. b Department of Business Administration, Yokohama National University, 79-4, Tokiwadai , Hodogaya-ku , Yokohama, 240 0067 , Japan
3. c Department of Finance, Duke University , Durham , NC , USA
4. d Department of Business Administration, South Carolina State University , Orangeburg , SC , USA