Samuel C. Weaver, Ph.D., is associate professor of finance at Lehigh University, where he formerly served as the Theodore A. Lauer Adjunct Professor of Finance. He spent 20 years as an executive with Hershey Foods Corporation, serving in various capacities, including director, financial planning and analysis. He received his Ph.D. degree in Finance and Economics from Lehigh University in 1985. Dr. Weaver serves on the Board of Trustees of the Financial Management Association and was on the Board of Editors of Financial Practice and Education and Financial Management Collection. In 1999, he received the Lehigh MBA Excellence in Teaching award. J. Fred Weston, Ph.D., is Professor Emeritus Recalled of Managerial Economics and Finance at the John E. Anderson Graduate School of Management at UCLA, where, since 1968, he has been Director of the UCLA Research Program on Takeovers and Restructuring. He received his Ph.D. degree from the University of Chicago in 1948. Dr. Weston has served as president of the American Finance Association, president of the Western Economic Association, president of the Financial Management Association, and member of the American Economic U.S. Census Advisory Committee. He has been selected as a fellow of the American Finance Association, of the Financial Management Association, and of the National Association of Business Economists, and published 147 journal articles and 31 books, including Managerial Finance, Public Policy Toward Mergers and The Art of M&A Financing and Refinancing.