First Author:   Janis K. Zaima Menlo College janis.zaima@menlo.edu   1000 El Camino Real Atherton, 94027   650-543-3709(Phone) 650-543-3709(Fax) Second Author: Stoyu I. Ivanov San Jose State University stoyu.ivanov@sjsu.edu   One Washington Square, BT957, Accounting and Finance Department, Lucas College and Graduate School of Business San Jose, 95192-0066, United States   408-924-3934(Phone)   Third Author: Kenneth Leong Menlo College kenneth.leong@menlo.edu   Atherton, 94027