About the Author
ERVIN L. BLACK, PHD, holds the Rath Chair in Accounting and is a Professor of Accounting at the University of Oklahoma. Widely published on financial and international accounting, he currently serves as the editor of the Journal of International Accounting Research and is co-author of the BNA Tax and Accounting Portfolio 5170, Business Combinations (Accounting Policy and Practice Series).
MARK L. ZYLA, CPA/ABV, CFA, ASA, is a Managing Director of Acuitas Inc., a valuation and litigation consultancy firm. He is the author of Fair Value Measurements: Practical Guidance and Implementation, and co-author of Bloomberg BNA's Tax and Accounting Portfolio 5127, Fair Value Measurements: Valuation Principles and Auditing Techniques (Accounting Policy and Practice Series).