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Many years have passed since we began writing the first edition of this text, and many things have changed during that time including the author team. First of all, the field of finance has become much more analytical, with the emphasis on decision-oriented approaches to problems rather than the old, descriptive approach. We have increased the use of analytical approaches to financial problems in virtually every chapter of the book. But we also have stayed with our basic mission of making sure students are able to follow us in our discussions throughout the text. While the 18th edition is considerably more sophisticated than the initial edition, it is still extremely “reader friendly.” As the analytical skills demanded of students have increased, so has the authors’ care in presenting the material. The use of spreadsheets and calculators has become considerably more important, and this is also reflected in the 18th edition where we have added Excel tables and calculator keystroke solutions within key chapters. We offer Web Exercises at the end of every chapter, URL citations throughout the text, a library of course materials for students and faculty, computerized testing software and PowerPoint ® for the faculty, McGraw Hill Connect®, an online assignment and assessment solution, and SmartBook, a truly innovative adaptive study tool and eBook. One of the secrets to the longevity of this text is that it is a leader in bringing the real world into the classroom, and this has never been more apparent than in the 18th edition. Each chapter opens with a real-world vignette, and the Finance in Action boxes (found in virtually every chapter) describe real-world activities and decisions made by actual businesses. We are also up-to-date on the latest tax and financial reporting legislation. The international world of finance has expanded with the creation of the European Union and the rise of China as a global economic power and enactment of world trade agreements across the globe. To reflect these changes, the text has expanded its international coverage. Where there is an international application for a financial issue, you are very likely to find it in this text. Furthermore, the 18th edition continues to give modest coverage to the recession and liquidity crisis that engulfed the U.S. and world economies in the latter part of the 2000–2009 decade and, where appropriate, we have highlighted the effects of the COVID-19 pandemic on financial decisions. Special attention is given to the banking sector and the critical need for funding that almost all businesses face. The issue of changing regulations is also covered. However, there is one thing that has not changed since the first edition, we still write the entire book and all of the problems ourselves! We believe our devotion of time, energy, and commitment over these years is the reason for our reputation for having produced a high-quality and successful text—edition after edition.