GORAN BERGENDAHL is Professor of Business Administration and Dean of the School of Economics and Commercial Law at Goteborg University in Sweden ANTHONY BIRTS is Lecturer in Finance and Director of Studies on the full-time MBA programme at the School of Management, University of Bath, UK PER BLENKER is Assistant Professor of Marketing at the School of Economics and Management, University of Aarhus in Denmark PER NIKOLAJ BUKH teaches at the Aarhus School of Business in Denmark ALEXANDER BURRAK has worked for a number of German banks and the Baden-Wurttemberg Agency for International Economic Co-operation as well as for the Treasury and Cash Management function of the Siemens Coordination Centre in Brussels TONY DE CAUX is a senior consultant with The Bank Relationship Consultancy in Bishopsgate, London, UK WOLFGANG GERKE is Professor of Banking and Stock Exchange Issues at the University of Erlangen-Nurnberg in Germany. He is also Research Professor at the Central Institute for European Economic Research ELISABETTA GUALANDRI is Associate Professor of Financial Intermediaries at the University of Modena in Italy DAVID MIDDLETON advises on banking strategy and market research at The Bank Relationship Consultancy in Bishopsgate, London, UK NIELS PETER MOLS is Assistant Professor of Marketing at the School of Economics and Management, University of Aarhus, Denmark ANNA OMARINI is Lecturer at the Institute of Banking and Finance at Bocconi University, Italy STEVEN ONGENAis Associate Professor of Banking in the Norwegian School of Management GABRIELE PFEUFER-KINNEL is Research Assistant at the Chair of Banking and Finance at the University of Erlangen-Nurnberg, Germany SUSAN SCOTT-GREEN is ESRC Management Research Fellow at the Centre for International Business, University of Leeds, UK GUNNAR SENUM works in cash management with Den Norske Bank, Norway's largest financial institution DAVID C. SMITH is Associate Professor of Finance at the Norwegian School of Management CYRIL TOMKINS is Professor of Business Finance at the University of Bath, UK ANTHONY WALSH is Professor of Accounting and Dean at Dublin City University Business School, Ireland