CHARLES W. MULFORD is Invesco Chair and Professor of Accounting and EUGENE E. COMISKEY is Callaway Chair and Professor of Accounting in the DuPree College of Management at the Georgia Institute of Technology in Atlanta. Both have doctorates in accounting and are professionally qualified as Certified Public Accountants. They also actively consult with lenders at commercial banks in the United States and abroad. Professors Mulford and Comiskey have published numerous articles on financial reporting and analysis issues in leading academic and professional journals. Their other books include Financial Warnings and Guide to Financial Reporting and Analysis.