BVWire News


Industry-specific empirical support for passive appreciation

A survey is open for respondents to indicate which industries they would like to see analyzed for economic causal factors and their elasticities in order to better determine passive appreciation in business assets in a divorce context. The resulting analyses will be published. Read more >>

BV profession needs "one clear voice" in New York DLOM matter

A prior post that highlighted the article “NY’s Unfair Application of Shareholder-Level Marketability Discounts,” written by Gil Matthews and Michelle Patterson (both with Sutter Securities) has sparked calls for the BV profession to speak with “one clear voice” on this issue. Read more >>

Call for change in New York’s DLOM stance gains steam

A "new note" in the hotly debated NY DLOM issue was sounded in an article in the January issue of Business Valuation Update. In the article, “NY’s Unfair Application of Shareholder-Level Marketability Discounts,” Gil Matthews and Michelle Patterson (both with Sutter Securities) write that New York “stands alone in that it favors (and some lower courts believe requires) the imposition of a marketability discount on dissenting shareholders in fair value determinations. There is broad consensus that DLOMs should seldom, if ever, be permitted in appraisal or oppression cases.” Read more >>

Trademark value snapshot of restaurant brands

Analysis of trademark valuation data for restaurant brands reveals that value multiples depend on the price positioning of a particular brand. Full service, sit-down restaurants generate a higher brand value premium than fast food restaurants. Read more >>

Recent analyses examine extent of intangibles in PPAs

Intangible assets average 30% of the purchase consideration (PC) and goodwill averages 38% of the PC, according to the Houlihan Lokey 2014 Purchase Price Allocation Study. A different analysis of over 6,000 purchase price allocations finds that the ratio of intangible assets to total assets is 72%. This is according to the second edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations. Read more >>

Coverage of the IACVA International Conference in Dubai

The International Association of Consultants, Valuators and Analysts (IACVA) and the Middle East Charter (together with Business Valuation Resources and the China Appraisal Society) held a busy conference at the Al Murooj Rotana hotel in beautiful Dubai on December 13 and 14, 2015. Valuation experts from around the globe discussed developments from their perspectives. Read more >>

The best way for valuation firms to trigger more referrals

A new study suggests that a business valuation firm’s “visible expertise” is the most important single factor in generating referrals. Visible expertise is developed by conducting activities that promote thought leadership, such as speaking and writing frequently on topics of interest to your target audience. Read more >>

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