1.An emphasis on intuition―the authors separate and explain the principles at work on a common sense, intuitive level before launching into any specifics. 2.A unified valuation approach―net present value (NPV) is treated as the basic concept underlying corporate finance. 3.A managerial focus―the authors emphasize the role of the financial manager as decision maker, and they stress the need for managerial input and judgment. 4.Tax Cuts and Jobs Act(TCJA) is incorporated throughout the 12th edition.

作者：Stephen A. Ross 現職：Massachusetts Institute of Technology 作者：Randolph W. Westerfield 現職：University of Southern California,Emeritus 作者：Bradford D. Jordan 現職：University of Kentucky