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National Association of Certified Valuators and Analysts

The National Association of Certified Valuators and Analysts (NACVA) supports the users of business and intangible asset valuation services and financial forensic services, including damages determinations of all kinds and fraud detection and prevention, by training and certifying financial professionals in these disciplines.

Number of Entries : 2096

Equity Size Premium

Observations and Delaware Fair Value (Part II of II) This is the second of a two-part article, read Part I here, that focuses on empirical evidence supporting the size premium adjustment, observations regarding the CRSP size premium 10th decile category, liquidity issues that may account for the size premium, and certain Delaware Chancery Court decisions involving a size premium discussion. In this second p ...

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Is Self-Employment

A Risk Reduction Strategy? Being self-employed is no longer code for “recently laid-off” or “fired”. The self-employed professional diversifies risk. It is a privilege for the talented, but it also requires motivation and continual sharpening of the saw. How ready are you to assess your talents? Level of risk tolerance?   As a practice development coach for our industry, I get a ton of questions asking what ...

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Equity Size Premium

Observations and Delaware Fair Value (Part I of II) This is a two-part article that focuses on empirical evidence supporting the size premium adjustment, observations regarding the CRSP size premium 10th decile category, liquidity issues that may account for the size premium, and certain Delaware Chancery Court decisions involving a size premium discussion. These are discussed since in the past few years th ...

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Five Tips

For Finding Guest Blogging Opportunities Have you considered an article you have written on another website, posting a guest blog? What are the benefits? How hard is it to get or become a guest blogger? In this article, the author discusses the opportunities of posting a guest blog. Have you ever considered writing a guest blog to reach new audiences? If you already post blogs on your own site, guest bloggi ...

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Poor Recruitment Processes Can Damage Brands

Research into recruitment experiences has underlined the potential damage caused to brands by negative processes. These might include failure to provide feedback and to acknowledge receipt of the application. To read the full article in Personnel Today, click: Poor Recruitment Processes Can Damage Brands. ...

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The Best CEO-CFO Team for M&As

Buyouts engineered by optimistic CEOs and pessimistic CFOs have the best odds of success. As the U.S.-China trade war drags on, sirens are going off on sales, earnings, and growth forecasts around the world. But one aspect of corporate activity is bucking the gloom: mergers and acquisitions (M&As). Global appetite for M&As is at a 10-year peak, fueled by years of sustained economic growth and low co ...

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Report Finds Shift in Accounting Firm Hiring

CPA firms are turning to nonaccounting graduates in increasing numbers, a new AICPA survey reveals. Nonaccounting graduates constituted 31% of all new graduate hires in public accounting in 2018, an increase of 11 percentage points over 2016, according to the 2019 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits. To read the full article in Journal of Accountancy, c ...

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Confronting Behavior Bias

In Financial Projections (Part II of II) This is a two-part article that considers the review and assessment of prospective financial information. Specifically, this discussion describes the behavioral bias that may influence financial projections. This discussion should inform any party involved in compiling or assessing financial projections. This discussion is particularly relevant for fiduciaries who ma ...

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Litigious Attitude Couple With Major Blunders Leads to Big Loss

Lessons on Ill-Conceived Strategies that Companies Should Avoid Doing in Business and in Litigation Being aggressive in business and in litigation is considered an advantage. But, as illustrated in a recent 7th Circuit case, it is possible to be overly aggressive. When this is coupled with some serious mistakes in business and in litigation, it can be disastrous. The cases, 4SEMO.COM Incorporated v. Souther ...

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Improve Your Meetings: The Attendee List

Getting rid of meetings is the false solution, since they are forums for organizational democracy, knowledge sharing, decision-making, and communication. Thus, recent business books and scientific studies have focused on improving meetings and increasing meeting ROI through evidence-based practices. To read the full article in Financial Management, click: Improve Your Meetings: The Attendee List. ...

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Foreign-Derived Intangible Income Guidance Addresses Many Open Questions

The law known as the Tax Cuts and Jobs Act of 2017 (TCJA) made many significant changes to the international tax regime. One important change is Sec. 250, which was enacted by Section 14202(a) of the TCJA, and generally provides a domestic C corporation (1) a deduction for its foreign-derived intangible income (FDII) for the tax year, and (2) a deduction for its Sec. 951A global intangible low-taxed income ...

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Six Tips for Decluttering Your Digital Workspace

Just as cluttered stacks of paper can become overwhelming in the workplace, so can an overflowing e-mail inbox or a computer desktop littered with electronic files. "From a productivity standpoint, a cluttered desktop and files equals a cluttered mind." To read the full article in Journal of Accountancy, click: Six Tips for Decluttering Your Digital Workspace. ...

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Common Sense, Simplicity, and

The Tax Cuts and Jobs Act of 2017 H.R.1 There was a flurry of activity within the valuation community following passage of the Tax Cuts and Jobs Act of 2017 (TCJA) and several complicated tax calculation models were unveiled. While we acknowledge the TCJA is beginning to show a noticeable impact on the level of our value conclusions, how much of an impact ought it really have on the way we perform our work? ...

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Confronting Behavior Bias

In Financial Projections (Part I of II) This is a two-part article that considers the review and assessment of prospective financial information. Specifically, this discussion describes the behavioral bias that may influence financial projections. This discussion should inform any party involved in compiling or assessing financial projections. This discussion is particularly relevant for fiduciaries who may ...

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Are You Wasting People’s Time?

Most professionals know people who talk too much, are disorganized, or are always late to meetings, or whose communication style is downright annoying. In short, these people often waste others’ time as they muddle through their work life armed with bothersome bad habits. What this signals is a lack of respect for other people’s time. To read the full article in Financial Management, click: Are You Wasting ...

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The Do’s and Don’ts of Getting a Pay Raise

How much are you worth? Or rather, is the answer to that question equal to the sum paid into your bank account by your employer? If not then you need to ask for more, and that means you have to negotiate with the person who pays your wages. It is something that puts the frighteners on a lot of people. It shouldn't. To read the full article in BBC News, click: The Do’s and Don’ts of Getting a Pay Raise. ...

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Terminal Value

The Problem with Exit Multiples Most of an Income Approach-based valuation is frequently in the terminal value. Thus, an Income Approach-based valuation that relies on an exit multiple to arrive at a terminal value is essentially a Market Approach-based valuation in disguise. Many practitioners do not use an exit multiple to arrive at a terminal value for this reason. Nevertheless, numerous practitioners pr ...

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Some Trends

Expert Witness Industry Revenues IBISWorld, an economic and industry source used by valuation and damages professionals, issues an economic report on the expert witness industry. In this article, Michael Pakter, an expert, discusses industry revenue trends—which are mixed—and also how that may affect current and prospective valuation and damages experts. Introduction IBISWorld[1] defines the expert witness ...

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We are at a Data Privacy Crossroads. Where Do We Go From Here?

These days, most of us understand that when we visit a website, download an app, or post on social media, we are sharing data about ourselves with companies. We also understand that the consequences of such sharing will only become more profound as we live more of our lives online. So it is perhaps unsurprising that companies are facing new pressures to protect our digital privacy. To read the full article ...

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