First Author:   William Smith Fogelman College of Business & Economics, University of Memphis wtsmith@memphis.edu   Fogelman College of Business & Economics, University of Memphis Memphis, 38152, US   (901) 678-3675(Phone) (901) 678-3675(Fax) Second Author: Cyril Chang Fogelman College of Business & Economics, University of Memphis cchang@memphis.edu   Fogelman College of Business & Economics, University of Memphis Memphis, 38152, US   (901) 678-3565(Phone) (901) 678-5380(Fax) http://people.memphis.edu/~cchang/