1. School of Commerce , University of South Australia , Australia ; Haskayne School of Business , University of Calgary, Calgary , Alberta , Canada
2. Department of Applied Finance and Actuarial Studies, Faculty of Business and Economics , Macquarie University , Sydney , Australia , Phone: (+61-2) 9850 8589; Fax: (+61-2) 9850 9481
3. Department of Mathematics and Statistics , University of Western Australia , Perth , Australia