Several business valuation-related research papers have recently been posted on the Social Science Research Network (SSRN):

• “Evaluation of a Company-Specific Risk Premium on Emerging Markets: A New Approach,” Antonina Shepeleva (Moscow State University). The author states that, “based on my empirical research of emerging markets’ data, a new approach for company-specific risk premium evaluation has been established.”

• “Capital Structure on Valuation,” Guillermo L. Dumrauf (University of CEMA). The author states that all of the approaches to estimating capital structure “have controversial issues and yield some mathematical inconsistencies. In this paper we disentangle some of these issues and propose a different approach.”

• “Is It Time to Regulate Forensic Accounting?” Wm. Dennis Huber (Capella University) and Emmanuel Charrier (Université Paris Dauphine). This paper includes a discussion about the practice of forensic accounting in France.