RESEARCH UPDATE. Featured Paper: ‘Key Forensic Accounting Takeaways: People Ex Rel. James v. Donald J. Trump et al.’

Business Valuation UpdateVol. 30 No. 11
November 2024
valuation methods & approaches
beta, cost of capital, monte carlo, industry analysis, financial accounting standards board (FASB), Environmental, social, and governance (ESG), research resources

Summary

The featured paper in this monthly roundup of research papers of interest to valuation experts focuses on the confusion over the definition of “estimated current value” for personal financial statements, which was a hotly debated issue at the New York trial of Donald Trump. Other papers are listed that discuss ESG, CEO/CFO gender, thinly traded assets, and using Monte Carlo to estimate a synthetic beta.