Michael Elmaleh Mike is a Certified Public Accountant and Certified Valuation Analyst with over thirty years of accounting and business appraisal experience. He has taught mathematics and business courses at colleges in Wisconsin and Maryland. He is the author of an accounting text book, Financial Accounting: A Mercifully Brief Introduction. His articles on the theory and practice of business appraisal have appeared in academic and professional journals. He maintains an accounting education web site, understand-accounting.net. He lives in Boynton Beach, Florida.