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Responding to ‘AI Usage in Valuation: A View From the Bench’

This is a letter to the editor from a veteran valuation expert in which he makes some insightful and thought-provoking comments on the above titled article that reveals the concerns judges have with the use of AI by testifying experts.

Misperception Over USPAP Reporting for Litigation Assignments

The author examines USPAP’s Standard 10, which contains the requirements for business appraisal reporting. There seems to be a misperception that this standard requires a lengthy narrative report in the context of a litigation assignment, but the author concludes that this is not the case.

BVR Leadership Council Perspective #1: Analysis of Proposed Changes to Circular 230 Regulations

Part of the mission of BVR’s Leadership Council is to help shape the future of the business valuation profession. The group has issued its first Perspective document, which analyzes the proposed changes to IRS Circular 230 that will impact business appraisers. This document can help practitioners craft comments that must be submitted by the scheduled deadline date of February 24.

Insights Into the Latest Pepperdine Study—and How to Use It

At the ASA International Conference in Portland, Dr. Craig Everett, Pepperdine’s executive director, gave some observations into the latest version of the report and advised the audience how to use its results.

The BV Profession Needs to Bridge the Gap With Academia

A significant gap between academic education and practical application in the field of business valuation is directly contributing to the current shortage of candidates entering the valuation profession. This article presents some recommendations for addressing this issue.

Research Update: Recap of Recent Research Papers

Some notable research papers that should be of interest to valuation experts. This month’s topics include ESG, robotics, startups choosing not to go public, family firms, and more.

BV News and Trends March 2025

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends March 2025

Business valuation news from a global perspective.

USPAP/IVS Front and Center in Proposed Regs for Tax Valuations

The IRS has issued proposed regulations that would make changes to Circular 230 that would strengthen the agency’s ability to penalize or disqualify appraisers who do tax-related valuations. Two sets of valuation standards, USPAP and IVS, figure prominently in the proposed regs as benchmarks by which the IRS will scrutinize valuations. Public comments are due February 24, and a public hearing will be held March 6.

Grabowski on Using Academic Research to Back Up CSRP Estimates

Roger Grabowski, managing director (ret.) at Kroll, discusses the company-specific risk premium (CSRP) and how academic research can strengthen estimates and withstand challenges that the numbers are just picked out of the air.

AI Usage in Valuation: A View From the Bench

Judges are increasingly concerned about artificial intelligence (AI) and its implications for the legal system and its use by testifying experts. Programs are being developed internally to educate the courts and lawyers on AI’s role in legal processes, and the valuation profession can play a key role in this effort, according to judges who spoke during a session at a recent conference.

An Inside Look at Two Acquisitions in the BV Profession—and More

The debut program in BVR’s “Fireside Chat” series, hosted by BVR chairman David Foster, explored two recent acquisitions in the business valuation space: the acquisition of Marcum by CBIZ and the acquisition of Financial Research Associates by Stout. But the conversation expanded beyond the mergers to discuss some important issues in the valuation profession.

How a Small BV Practice Scales Up Amid a Labor Crunch

Insights from a small firm that uses a combination of full-time local employees, remote contractors, and international “in-house” talent to meet clients’ growing needs. It is a challenge to coordinate this widely dispersed team, but the advantages more than compensate.

VRC Gives an Update on Deals and Fund Valuations

A panel of leaders from Valuation Research Corp. (VRC) held a media roundtable in early December during which they discussed developments in their two primary practice segments: portfolio valuations and transactional services.

Research Update: Recap of Research Papers on Assessing Company Risk

A listing of research papers and sources cited by Roger Grabowski, managing director (ret.) at Kroll, that are helpful in substantiating otherwise subjective estimates in business valuations, especially in the estimation of company-specific risk.

Book Review: What’s New in the 5th Edition of Financial Valuation Applications and Models?

A review of Jim Hitchner’s new edition that is over 2,100 pages and has undergone substantive updates to existing material as well as new chapters on topics not previously discussed.

BV News and Trends February 2025

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends February 2025

Business valuation news from a global perspective.

FactSet Review 2025 Excerpt

Book Excerpts

 Part One Business Valuation Resources | www.bvresources.com | 503-479-8200 20 2025 FactSet Review NET MERGER AND ACQUISITION ANNOUNCEMENTS 2005-2024 Table 1-1 FactSet began recording merger and acquisition announcements on Jan. 1, 1963. The FactSet Review depicts net announcement transactions, which are total announcements less cancellations and competing bids. Table 1-1 highlights transactions from 2004 to 2023. However, M&A activity in the 1970s initiated an overall reduction in activity that lasted until the early 1980s, when net announcements began to increase. This increase continued throughout mostof the 1980s; however ...

BVR Leadership Council advises on proposed Circular 230 changes

Part of the mission of BVR’s Leadership Council is to help shape the future of the business valuation profession.

Court decides battle of NAV versus income approach

In a Nevada case dealing with the value of collateral for a loan default, a company had to be valued because its shares were used as part of the collateral.

More data updates from Damodaran

He’s up to his fifth data update for 2025, titled “It’s a Small World, After All!”

Do ‘home CEOs’ enhance company value?

Yes, according to a forthcoming paper in the Journal of Banking and Finance.

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