It is that time of year to give thanks, and I would like to take this chance to thank all of those who make the Business Valuation Review possible.

First, thanks to our authors—not only those who have their articles published, but also all of those who submit manuscripts for consideration. Our double-blind peer review process is no cakewalk. The process includes a critical review of each submission, questions and answers, and often multiple revisions. We strive to maintain the highest quality in the papers published in the Business Valuation Review; however, this would not be possible without each and every submission that we receive. We very much appreciate the time and effort it takes to develop a novel idea, to translate that idea to print, and then to work with us through the editorial process.

Second, thanks to our reviewers, who include the editorial review board members printed...

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