First Author:   Neil Brisley Finance Area Group, Richard Ivey School of Business, University of Western Ontario nbrisley@ivey.uwo.ca   Finance Area Group, Richard Ivey School of Business, University of Western Ontario London, N6A 3K7, Canada   1-519-661-3012(Phone) 1-519-661-3012(Fax) http://www.ivey.uwo.ca/faculty/Neil_Brisley.html