First Author:   Matthew J. Holian San Jose State University matthew.holian@sjsu.edu   San Jose State University, Department of Economics San Jose, 95192, USA   408-924-1371(Phone) 408-924-1371(Fax) http://mattholian.com Second Author: Ali M. Reza San Jose State University & Rouen Business School reza_a@cob.sjsu.edu   San Jose State University, Department of Accounting and Finance San Jose, 95192, USA   408-924-5447(Phone) 408-924-3463(Fax) http://www.cob.sjsu.edu/reza_a/