In his first issue as editor of the Business Valuation Review, the journal of the American Society of Appraisers (ASA), Victor Jarosiewicz takes a look back at some notable articles that have appeared throughout the years. These range from the very first article from 1982, “Goodwill and Excess Earnings” (James Schilt, the founding editor) to “Capital Charges and the Valuation of Intangibles” (Lawrence Gooch, 1992), “Regression Analysis in Valuation Engagements” (George Hawkins, 2008), “The Biggest Business Valuation Myth” (Eric Nath, 2011) and a number of others. The original versions of some of the articles mentioned are reprinted in the issue (Spring 2019).

In an interview in the June 2019 issue of Business Valuation Update, Jarosiewicz describes the publication as the quarterly peer-reviewed journal of the Business Valuation Committee of the ASA. “This is a really important distinction: the journal is a peer-reviewed journal, not a newsletter,” he says. “Each has their place and their valuable purpose, and each can educate their readership. Both keep members updated, but the journal needs to use its structure and peer-reviewed process to help elevate the profession.”

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