First Author:   Udo Broll Department of Economics, Dresden University of Technology broll@iwb-dresden.de   Department of Economics, Dresden University of Technology, Mommsenstr. 13 Dresden, 01062, Germany   +49-351-463-33230(Phone) +49-351-463-33230(Fax) Second Author: Jack E. Wahl Department of Finance, University of Dortmund Finance@wiso.uni-dortmund.de   Department of Finance, University of Dortmund Dortmund, 44221, Germany   +49-231-755- 3815(Phone)