Cheng-Few Lee is a Distinguished Professor of Finance at Rutgers Business School, where he once served as chairperson of the Department. He has maintained academic and consulting ties in Taiwan, Hong Kong, China and the United States for the past three decades and has been a consultant to many prominent groups including the American Insurance Group, the World Bank, and the United Nations. Lee founded the Review of Quantitative Finance and Accounting in 1990 and the Review of Pacific Basin Financial Markets and Policies in 1998, and continues to serve as managing editor for both journals. He was also a co-editor of the Financial Review (1985-1991) and the Quarterly Review of Economics and Business (1987-1989). Having published more than 200 articles in more than twenty different journals in finance, accounting, economics, statistics, and management, Lee has been ranked the most published finance professor worldwide during 1953-2008. Hong-Yi Chen is Assistant Professor at the NCCU College of Commerce. His research expertise is in investments, asset pricing, and corporate finance. He has co-authored several papers in journals such as Springer's Review of Quantitative Finance and Accounting, as well as Elsevier's Journal of Corporate Finance. John C. Lee is Director of the Center for PBBEF Research. A Microsoft Certified Professional in Microsoft Visual Basic and Microsoft Excel VBA, he has a Bachelors and Masters degree in accounting from the University of Illinois at Urbana-Champaign. Lee has worked over 20 years in both the business and technical fields as an accountant, auditor, systems analyst, as well as a business software developer. Formerly, the Senior Technology Officer at the Chase Manhattan Bank and Assistant Vice President at Merrill Lynch, he is also the author of the book on how to use MINITAB and Microsoft Excel to do statistical analysis. In addition, he also published Financial Analysis, Planning and Forecasting with Cheng-Few Lee and Alice Lee.