PAUL ALI Associate Professor, University of New South Wales, Australia TONY ANTONIOU Dean of Durham Business School and Professor of Finance, Durham, UK SERGIO SAN FILIPPO AZOFRA University of Cantabria, Spain FELIPE BALAMCEDA Universidad de Chile, Chile ALAIN COEN Universite du Quebec a Montreal, Canada GERMAN COLOMA Universidad del CEMA, Argentina AURELIE DESFLEURS Universite Laval, France BELEN DIAZ DIAZ University of Cantabria, Spain NIGEL FINCH Lecturer in Management, Graduate School of Management, Macquarie University, Australia GUY FORD Associate Professor in Management, Graduate School of Management, Macquarie University, Australia CLAUDE FRANCOEUR HEC Montreal, Canada MYRIAM GARCIA OLLALA University of Cantabria, Spain ELAINE HUTSON UCD Michael Smurfit Graduate School of Business, University College Dublin, Ireland FRANCOIS-SERGE LHABITANT Professor of Finance at the EDHEC Business School (France) and at the University of Lausanne (Switzerland) FRANCOIS-ERIC RACICOT Universite du Quebec en Outaouais, Canada RAYMOND THEORET Professor of Finance, Universite du Quebec a Montreal, Canada FRANCESC TRILLAS Departament d'Economia i Historia Economica, Universitat Autonoma de Barcelona, Spain CARLIN TYRONE Professorial Fellow, Graduate School of Management, Macquarie University, Australia MARGARET WANG Victoria University, Australia