[1] Univ Florida, Warrington Coll Business, Finance Insurance & Real Estate Dept, Gainesville, FL 32611 USA
[2] Univ Florida, Hough Grad Sch Business, Gainesville, FL USA
[3] Hong Kong Baptist Univ, Sch Business, Dept Accountancy Econ & Finance, Kowloon Tong, Hong Kong, Peoples R China