Johannes Kabderian Dreyer is an Associate Professor of Financial Economics at Roskilde University, Denmark.  He earned his bachelor’s degree in Economics and his master’s in Finance at the Pontifical Catholic University of Rio de Janeiro, Brazil. He received his doctorate in Financial Economics from the Catholic University of Eichstätt-Ingolstadt, Germany. Peter Alfons Schmid is a Professor of Business Administration at the FOM University of Applied Sciences, Germany.  He holds a diploma degree and doctorate from the Catholic University of Eichstätt-Ingolstadt, Germany.  He was a teaching and research assistant, worked as a professional at global and regional accounting firms and developed a tech start-up.