Focus on Value Management In this article, the author discusses the importance of using business value as the baseline driver of business performance and how we use it as a measurement of success. ...

Buyers and Sellers Need to Negotiate Delivery Targets for Working Capital and Agree on a Fair Market Value for Fixed Assets. Valuation principles generally hold that the value of a business is largely a function of return on invested capital and growth, writes Ron Stacey, since these are the primary drivers of free cash flow. But how does this cash flow relate to the asset and liability values on the balanc ...

Stakeholders Discuss Greater Institutional Investor Makeup, Governance Structures, Greater Regulatory Scrutiny Deloitte Insights contributes a piece to the CFO Journal on the Wall Street Journal site, part of a series designed to provide financial executives a customized resource to help them address the strategic, operational and regulatory issues they face in managing their finance organizations and caree ...

The Wall Street Journal's Small Business Blog featured recently a guest column by Antone Johnson on the use, misuse, and misvaluation of intellectual property.  It's probably of interest to valuators and financial consultants who are working with small business owners to value and growth their businesses.   Venture capitalists, angel investors and start-up lawyers these days tend to be obsessed with "intell ...

The Exit Planning Institute Opens Northeast Ohio Chapter  The Exit Planning Institute (EPI), NACVA's Exit Planning partner and issuer of the Certified Exit Planning Advisor (CEPA) credential, has opened a new chapter that will be serving the Cleveland and Akron region in Northeast Ohio. The chapter president will be Christopher M. Snider, a partner at Aspire Management in Cleveland. Christopher M. Snider, C ...