1. Christine A. Brown is a Professor of Finance at the Department of Accounting and Finance, Monash University, Victoria, Australia
2. John C. Handley is an Associate Professor of Finance at the Department of Finance, University of Melbourne, Melbourne, Victoria, Australia
3. Ken Palmer is a Professor of Mathematics at the Department of Financial and Computational Mathematics, Providence University, Taichung, Taiwan and an Adjunct Professor of Mathematics at the Department of Mathematics, National Taiwan University, Taipei, Taiwan