Quality of Earnings
When Performing a Business Valuation Earnings are not always objective and valuations apply a multiple to earnings to determine a company’s value. The elements making up a company’s valuation involve...
View ArticleDissecting the IRS Job Aid on S Corporation Tax Affecting
Background and Objectives of the Job Aid (Part 3 of 3) In the third article of this three part series, the author discusses the remaining portions of the Job Aid, specifically, the Discussion and...
View ArticleDissenting Shareholder Appraisal Rights and Shareholder Oppression Claims
Similarities and Differences in Securities Valuation Over the past three decades, the number of both dissenting shareholder appraisal rights claims and shareholder oppression claims have increased...
View ArticleModified Formula for Adjusting Cost of Capital
For Current Market Conditions How can one adjust the cost of capital to reflect current market conditions? Does inclusion of the βSIZE and SPH/ERPH result in double counting? In this article, Marc...
View Article“R” You Ready
R Programming and Ivy League Classes—For Free There are a host of excellent statistical and optimization software packages available to valuation analysts and litigation support consultants. They are...
View ArticleUnprecedented Rise in Life Insurance Costs
Are Older Insured’s Doomed to Pay More? Why is the Cost of Insurance suddenly rising?! Is there anything that insureds can do? For decades, carriers explicitly said that COI increases were unthinkable....
View ArticleUsing LinkedIn
As a Strategic Marketing Tool for Your Organization How valuable is LinkedIn for marketing your firm? Yourself? Sources project that LinkedIn will have over 500 million users by 2020. In this article,...
View ArticleFreeze Entities
Use of Synthetic Credit Ratings to Determine the Appropriate Market Yield for the Preferred Equity Interest Among the estate tax planning methods that include grants of “carried” or profit interests,...
View ArticlePost-M&A Disputes
What Financial Advisors and Quantum Experts Should Consider in this Growing Market Neither the seller nor the buyer intends a dispute to arise as a result of a successful or failed M&A transaction....
View ArticleThe Growth of Equity Crowdfunding Continues
Title III is the Newest Crowdfinance Option for Private Companies On October 30, 2015, the SEC finalized the rules for securities crowdfunding under Title III of the Jumpstart Our Business Startups...
View ArticleInternal Profiling for Fraud
How to Apply Survey Data to Your Company, using K-means Clustering We are in an age when fraud statistics and the individual profiles of those committing the fraud are at an all-time high. How does a...
View ArticleMarijuana Dispensaries
Review of BVR’s Special Report on Marijuana Dispensaries What do business valuation advisors and consultants need to know before providing consulting services to marijuana establishments? There are...
View ArticleWhat’s in a Name?
Why the Change from “Fraudulent Transfer” to “Voidable Transaction” May be a Big Deal The Uniform Fraudulent Transfer Act (UFTA) was recently amended and renamed; it is now called the Uniform Voidable...
View ArticleThe Professionals Involved Helping a Client Sell a Business
Meet Your Advisory Team Selling a business is a one-time process for most owners. It is also a harrowing process involving professionals in many disciplines. Here is a description of the primary people...
View ArticleDigital Currencies
Your Next Engagement Currency has played a central role in most business valuation and financial forensic engagements since the origination of the two terms. What has not been so clear lately is the...
View ArticleSeparating Personal Goodwill from Entity Goodwill in the Closely Held Company...
Guidance from Bross Trucking v. Commissioner (2014) Valuation analysts often have to separate company-owned entity goodwill from shareholder-owned personal goodwill in the valuation of closely held...
View ArticleNew Research Points the Way to More Referrals
Grow and Retain Your Referral Base Today’s valuation firms rely heavily on referrals to produce new leads and revenues. According to a new study by NACVA and Hinge Marketing, most firms could be...
View ArticleWhat Drives Business Value?
SPARC the Analysis and Shine Have you ever asked your clients what drives the value of their businesses? If they feel comfortable that they know what drives their business’ value, have you ever asked...
View ArticleWellness
You and Stress Is work stress inevitable? Something that professionals need to embrace and live with, like it, or not? How does an organization or management know if stress is affecting the well-being...
View ArticleThe Impact of the Federal Rules of Evidence
on Business Valuations in Litigation In this article, Paul Fullerman, CPA, CVA, discusses techniques which can assist the accredited valuation professionals performing a business valuation. Business...
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