作者簡介Charles Gibson is a certified public accountant who practiced with a Big Five accounting firm for four years and has had more than thirty years of teaching experience. His teaching encompasses a variety of accounting courses, including financial, managerial, tax, cost, and financial analysis. Dr. Gibson has also written more than sixty articles in such journals as the Journal of Accountancy, Accounting Horizons, Journal of Commercial Bank Lending, CPA Journal, Ohio CPA, Management Accounting, Risk Management, Taxation for Accountants, Advanced Management Journal, Taxation for Lawyers, California Management Review, and Journal of Small Business Management. He is a co-author of the Financial Executives Research Foundation Study entitled "Discounting in Financial Accounting and Reporting." Dr. Gibson received the 1989 Outstanding Ohio Accounting Educator Award jointly presented by the Ohio Society of Certified Public Accountants and the Ohio Regional American Accounting Association. In 1993, he received the College of Business Research Award at the University of Toledo. In 1996, Dr. Gibson was honored as an "Accomplished Graduate" of the College of Business at Bowling Green State University. In 1999, he was honored by the Gamma Epsilon Chapter of Beta Alpha Psi of the University of Toledo.