Dimitrios C. Ghicas is Professor of Financial Accounting at the Athens University of Economics and Business and holds a Ph.D. from the University of Florida. Prior to his current position, he was an Associate Professor of Accountancy at Bernard M.Baruch College of the City University of New York. His teaching interests are in the areas of Financial Accounting, Financial Statement Analysis and Management Accounting. His research interests are in security valuation, the economic implications of accounting information and the use of accounting information in decision making. His publications have appeared in the Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Accounting Organizations and Society, European Accounting Review, International Journal of Accounting, Asia-Pacific Journal of Accounting and Managerial Finance. He is also the author of the books: 1) The Analysis and the Uses of Financial Statements, 2) Financial Analysis: A Collection of Papers and 3) Financial Accounting, 2nd Edition. Professor Ghicas is currently co-editor of The International Journal of Accounting, while in the past he was acting chairperson of the Department of Accounting and Finance (1999-2001) and Director of the full-time MBA program (1994-1998).