First Author:   Benjamin Carl Anderson San Jose State University benjamin.c.anderson@sjsu.edu   Department of Accounting and Finance, Lucas College and Graduate School of Business, One Washington Square San Jose, 95192-0066, United States of America   4089243483(Phone) 4089243483(Fax) Second Author: Stoyu I Ivanov San Jose State University stoyu.ivanov@sjsu.edu   Lucas College and Graduate School of Business, Lucas College and Graduate School of Business, One Washington Square San Jose, 95192-0066, United States of America   4089243934(Phone) 4089243463(Fax)