Michael Sack Elmaleh, Certified Public Accountant and Certified Valuation Analyst, is the author of Enterprise Goodwill in Small Service Businesses: Negotiating a Fair Price and Financial Accounting: a Mercifully Brief Introduction. Elmaleh has graduate degrees in accounting and philosophy and an undergraduate degree in psychology. He has served as an adjunct instructor at universities and colleges in Wisconsin and Maryland teaching accounting, mathematics, statistics and economics. He has lectured for continuing legal education courses on business valuation topics. He has published several peer reviewed articles on valuation theory and serves on the editorial board of The Journal of Business Valuation and Economic Loss Analysis. He has testified as an expert witness in Wisconsin and Maryland courts. He operates a practice specializing in the appraisal of closely held firms in Miami.