First Author:   Brian Silverstone University of Waikato silver@waikato.ac.nz   Economics Department, University of Waikato, Private Bag 3105 Hamilton, NEW ZEALAND   +64 7 838 4076(Phone) +64 7 838 4076(Fax) http://www.mngt.waikato.ac.nz Second Author: Richard Harris University of Durham Richard.Harris@durham.ac.uk   Department of Economics and Finance, University of Durham, 23-26 Old Elvet Durham, DH1 3HY, UNITED KINGDOM   +44 191 374 7280(Phone) +44 191 374 7289(Fax) http://www.dur.ac.uk/richard.harris