Clyde P. Stickney is the Signal Companies' Professor of Management, Emeritus at the Amos Tuck School of Business Administration, Dartmouth College. He received his DBA from Florida State University and taught at the University of Chicago and the University of North Carolina at Chapel Hill before joining the Tuck School in 1977. He has also taught at business schools in Japan, Australia, Finland, and Germany. Prof. Stickney has authored and coauthored books on financial accounting, managerial accounting, and financial statement analysis.Michael W. Maher, Ph.D., is Professor of Management and Accounting and Associate Dean for Faculty at the Graduate School of Management at the University of… California, Davis. He received his bachelor's degree in accounting from Gonzaga University and his MBA and Ph.D. from the University of Washington (Seattle). He has experience in public accounting, has co-managed his own business, and consulted with numerous companies and governmental bodies. Dr. Maher is active in the Management Accounting Section of the American Accounting Association, including service as president. He has co-authored numerous books and published articles in numerous journals.