The availability of the COMPUSTAT tapes and other computerized data bases has increased
greatly the quantity of financial research, but some critics question whether it has led to a …

The courts are frequently confronted with the necessity of assessing the economic damages
that result from the injury of a child. Typically, the major element of the total damage …

Valuing partial interests, such as common tenancies, is one of the more difficult assignments
in appraising property interests. There are usually few comparable sales, a myriad of …

One of the most highly debated topics in business valuation is the treatment of income taxes
in valuing S corporations. There are two extreme positions on this point. The first is to …

All valuation models in some way take into account the effects of timing and pattern of
investment return on value. Most of the models implicitly or explicitly have an infinite or, at least a …

Physical inventory requirements for the Tritium Aqueous Waste Recovery System (TAWRS)
presented constraints that required unique solutions. Available analytical techniques for …

There is a belief among many appraisers and others involved in the valuation of closely held
businesses that no single formula exists that will value a business under all circumstances. …

The primary issue in many commercial litigation cases involving business operations is whether
an event that allegedly caused a loss to the plaintiff actually occurred at the time alleged…

When an estate includes publicly traded shares, or a divorce settlement requires equitable
distribution of publicly traded shares and these shares constitute a large block of the …

There are many conceptual and practical problems inherent in valuing a closely held
business using discounted cash flow (DCF). One of the most critical and basic decisions an …