David W. Blackwell is the James W. Aston/RepublicBank Professor of Finance and Head of the Department of Finance at Texas A&M University's Mays Business School. Prior to joining Texas A&M, Dr. Blackwell worked for several years as a consultant with PricewaterhouseCoopers LLP and KPMG LLP. Before his stint in the Big 4, he served on the faculties of the University of Georgia, the University of Houston, and Emory University. He was also a visiting professor at the University of Rochester. His publications have appeared in the leading scholarly journals of finance and accounting such as Journal of Finance, Journal of Financial Economics, Journal of Financial and Quantitative Analysis, Financial Management, Journal of Financial Research, Journal of Accounting Research, and Journal of Accounting and Economics. While in the Big 4, Dr. Blackwell consulted on a broad range of issues including intellectual property valuation, securities and business valuation, corporate governance, and executive compensation. Dr. Blackwell received a Ph.D. in Finance and a B.S. in Economics from the University of Tennessee, Knoxville. He is a past president of the Southern Finance Association and a former Associate Editor of the Journal of Financial Research. Mark D. Griffiths is the Jack Anderson Professor of Fiance at Miami University's Richard T. Farmer School of Business. His research focuses primarily on issues in market microstructure, money markets and short-term interest rates. Dr Griffiths' publications appear in leading academic journals including Journal of Business, Journal of Finance, Journal of Financial Economics, Journal of Banking and Finance, and Journal of Financial Intermediation. He received undergraduate degrees in French and administrative studies from the University of Western Ontario and from York University, Canada, respectively. He completed an MBA in finance at York University before earning a master's degree in economics at the University of Waterloo and a Ph.D. in finance from the University of Western Ontario. Drew B. Winters is the Jerry S. Rawls Professor of Finance and Area Coordinator of Finance at Texas Tech University's Rawls College of Business. His research focuses on the behavior of short-term interest rates and the determinants of interest rates on bank lines of credit. His publications appear in leading journals such as Journal of Business, Journal of Accounting Research, Journal of Banking and Finance, Journal of Financial Research, and counting Research, Journal of Banking and Finance, Journal of Financial Research, and the Economic Review of the Federal Reserve Bank of St. Louis. Before joining Texas Tech, Dr. Winters Served at the University of Central Florida, University of Southern Mississippi, University of Wisconsin-Milwaukee, and Western Illinois University. He has also served as a Visiting Research Economist at the Federal Reserve Bank of St. Louis. Before he entered academic life, Dr. Winters was a loan officer at First Union National Bank and a staff accountant for a public accounting firm. Dr. Winters received a Ph.D. in Finance and the MBA from the University of Georgia, and a B.S. in computer science and accounting from Duke University.