1. Department of Finance and Economics, College of Business Mississippi State University 312K McCool Hall Mississippi State Mississippi 39762‐9580 USA
2. Department of Finance, Banking and Insurance, Walker College of Business Appalachian State University 3065 Peacock Boone North Carolina 28608 USA
3. Department of Finance and Accounting, Girard School of Business Merrimack College 325 Crowe North Andover Massachusetts 01845 USA