马丁·弗里德森，美林公司的董事，全美机构投资者固定收益研究小组成员。其他著作包括《如何变成亿万富翁》（How to Be a Billionaire）和《投资错觉》（Investment Illusions）。他是投资管理与研究协会的前任总监。

费尔南多·阿尔瓦雷斯，纽约大学商学院伯克利创新研究中心副教授。目前主要研究领域为营运资本现金流管理。现金流结构以及创业企业资本来源和运用。其研究获麦克阿瑟基金、考夫曼基金、美国波士顿信托和富国银行的赞助。

Praise for Financial Statement Analysis

A Practitioner′s Guide

Third Edition

University Edition

"This is an illuminating and insightful tour of financial statements, how they can be used to inform, how they can be used to mislead, and how they can be used to analyze the financial health of a company."

–Professor Jay O. Light

Harvard Business School

"Financial Statement Analysis should be required reading for anyone who puts a dime to work in the securities markets or recommends that others do the same."

–Jack L. Rivkin

Executive Vice President (retired)

Citigroup Investments

"Fridson and Alvarez provide a valuable practical guide for understanding, interpreting, and critically assessing financial reports put out by firms. Their discussion of profits–′quality of earnings′–is particularly insightful given the recent spate of reporting problems encountered by firms. I highly recommend their book to anyone interested in getting behind the numbers as a means of predicting future profits and stock prices."

–Paul Brown

Chair–Department of Accounting

Leonard N. Stern School of Business, NYU

"Let this book assist in financial awareness and transparency and higher standards of reporting, and accountability to all stakeholders."

–Patricia A. Small

Treasurer Emeritus, University of California

Partner, KCM Investment Advisors

"This book is a polished gem covering the analysis of financial statements. It is thorough, skeptical, and extremely practical in its review."

–Daniel J. Fuss

Vice Chairman

Loomis, Sayles & Company, LP