First Author:   Joshua Hall Beloit College halljc@beloit.edu   Beloit College, 700 College Street Beloit, 53511, United States   608-363-2376(Phone) 608-363-2376(Fax) http://joshua.c.hall.googlepages.com/ Second Author: Robert Lawson Auburn University robert.a.lawson@gmail.com   Department of Finance, Auburn University, 415 W. Magnolia Avenue Auburn, 36849, United States   614-668-2138(Phone)