The author acknowledges all the accountants, CPAs, and financial analysts who helped make this book possible. There are those who embarrassed the author by highlighting his ignorance. They stimulated the research and thought that led to this book. There are also those who served as helpful mentors, kindly critics, and reviewers of the book’s contents. Of course, I am responsible for the entire contents, and any errors are mine alone. But the book would not have happened without the help of accounting and finance professionals too numerous to name.