Using Weights and Factors to Quantify Risk This is a condensation of the author’s article, originally published in The Value Examiner, July/August 2022. The author proposes an alternative way of calculating the company specific risk premium. This is a condensation of my article originally published in The Value Examiner, July/August 2022. Most of us who value businesses are not valuing businesses in the mid ...

Are there hidden risks to the valuator? The best defense against liability is a good offense. As Joseph Petrucelli explains in this article, a good starting point to ensure the appropriate level of professional skepticism and due professional care is maintained in engagements is asking the question: “What would a reasonable person think about my judgment?” ...

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 ...

External Attacks, Data Loss are Top Concerns Jeffrey Roman at Government Industry Security interviews Forensics expert Rob Lee  who says its not new types of attacks that concern him. It's the old ones that continue to impact organizations. How can organizations learn from past incidents and respond in 2013? The bulk of the cases he investigates are external breaches, not insider cases, says Lee, a seasoned ...

Tighter Regulations Leave Less Room for Error When Computing and Disclosing How Much Mortgages Cost.  John Adams at American Banker reports that Ernst Publishing, not related to the accounting company, sells technology and closing cost data to mortgage market players. Its clients include nine of the largest ten originators and servicers and the largest five title insurance companies.  And it has now receive ...

Details Found in IRS Explanation Issued Wednesday; $20,000 Figure Based on a Family of Four.   In a final regulation issued Wednesday, January 30, 2013, the Internal Revenue Service (IRS) assumed that under Obamacare the cheapest health insurance plan available in 2016 for a family will cost $20,000 for the year.   Under Obamacare, Americans will be required to buy health insurance or pay a penalty to the I ...