EDUCATION
| 1984 | Ph.D. | Finance | University of Alabama | Alabama | U.S.A. |
| 1977 | M.B.A. | Accounting | Minnesota State University at Mankato | Minnesota | U.S.A. |
| 1975 | B.S. | Accounting | Minnesota State University at Mankato | Minnesota | U.S.A. |
| 1974 | A.S. | Accounting | Montgomery Co. Com. Col. | Pennsylvania | U.S.A. |