James E. Owers, Ph. D., is associate professor of finance at the University of Massachusetts, Amherst. His work focuses on the restructuring of business organizations to increase asset values, and he has published numerous articles on this subject.

Ronald C. Rogers, Ph. D., is a visiting scholar at the Federal Home Loan Bank Board in Washington, D.C. In this position, he has co-authored a seminar on real estate lending and asset classification for the board's Office of Education. Rogers has an extensive background as a lecturer, teacher and writer on a myriad of real estate subjects.