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Input Needed to Develop New Guidance on Company-Specific Risk

This is an update on new guidance being developed by The Appraisal Foundation’s Business Valuation Resources Panel’s Work Group on Company-Specific Risk Premia (CSRP). It needs input from practitioners on this topic.

Global BV News and Trends August 2021

Business valuation news from a global perspective.

BV News and Trends August 2021

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

CSRP working group needs input

The Appraisal Foundation’s Business Valuation Resources Panel’s Work Group on Company-Specific Risk Premia (CSRP) is seeking input via survey to understand how valuation practitioners address such premia within their valuations.

Global BV News: Framework proposed for cross-border DCF valuations

A paper in the Journal of Business Economics presents a comprehensive framework to cross-border discounted cash flow valuation, something that “has not yet been proposed,” says the author, Andreas Schüler (Bundeswehr University Munich).

Global BV News and Trends June 2021

Business valuation news from a global perspective.

Size effect is ‘fiction,’ Damodaran reiterates

“There has been no size premium for the past 40 years,” said Professor Aswath Damodaran (New York University Stern School of Business), who has been called the “Dean of Valuation.”

Reminder: Please take a survey about company-specific risk

BVWire is pleased to present a survey by The Appraisal Foundation’s Business Valuation Resources Panel’s Work Group on Company-Specific Risk Premia to understand how valuation practitioners address such premia within their valuations.

Global BV News: Global valuers challenged by lack of data

A lack of empirical data on small private companies outside the U.S. makes valuations challenging.

Reminder: Please take a survey about company-specific risk

BVWire is pleased to present a survey by The Appraisal Foundation’s Business Valuation Resources Panel’s Work Group on Company-Specific Risk Premia to understand how valuation practitioners address such premia within their valuations.

Please take a survey about company-specific risk

BVWire is pleased to present a survey by The Appraisal Foundation’s Business Valuation Resources Panel’s Work Group on Company-Specific Risk Premia to understand how valuation practitioners address such premia within their valuations.

Updated research on MRP and risk-free rates used globally

The average required return on equity used for the U.S. is 7.3%, according to “Market Risk Premium and Risk-Free Rate Used for 88 Countries in 2021,” the latest research from Pablo Fernandez, Sofia Bañuls, and Pablo Fernandez Acin.

Age- and gender-specific risk? A new paper says it exists

We’d like to be a fly on the wall the first time a valuation expert testifies that his or her company-specific risk factor was adjusted for the age and gender of the subject firm’s top managers.

Global BV News: IVSC issues second paper on ESG

Earlier this year, the International Valuation Standards Council (IVSC) issued a Perspective Paper of business valuations and environmental, social, and governance (ESG) factors (see our coverage here).

Business Combinations and Fair Value for Financial Reporting

Are you confused by business combinations? Join William Kennedy for this engaging session covering GAAP fair value standards and their application in business combinations. Hear a discussion of the nuances of the GAAP fair value standard and history of how it was developed as part of the GAAP-IFRS convergence project. Also learn how the valuation approaches and methods used in fair value assessment differ from valuation approaches used in a fair market value appraisal.

Company-Specific Risk Is Not All That Specific

All firms face company-specific risks, many of which are somewhat similar across industries and companies. So is anything really company-specific? An alternative method eliminates the need to totally guess at the company-specific risk premium.

BV News and Trends May 2021

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

Global BV News and Trends May 2021

Business valuation news from a global perspective.

What you should know from the spring BV conferences

BVWire has been on the virtual road attending some excellent events.

Damodaran to teach valuation fundamentals at IMAA

Professor Aswath Damodaran (New York University Stern School of Business) will present a four-day, 12-hour online course on valuation May 25-28 at the Institute for Mergers, Acquisitions and Alliances (IMAA).

Estate of Michael J. Jackson v. Commissioner

Tax Court mostly sides with estate of late superstar in valuing three contested assets; assets had to be valued separately, based on parties’ stipulations, and at death; court says Jackson’s “tattered” image and likeness meant he earned little money apart from his music; court rejects tax affecting.

Tax Court Hands Jackson Estate Major Win but Finds Reasoning for Tax Affecting Unpersuasive

Tax Court mostly sides with estate of late superstar in valuing three contested assets; assets had to be valued separately, based on parties’ stipulations, and at death; court says Jackson’s “tattered” image and likeness meant he earned little money apart from his music; court rejects tax affecting.

BVU News and Trends April 2021

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

Global BVU News and Trends April 2021

Business valuation news from a global perspective.

Global BV News: KPMG on early-stage valuations

“Despite the COVID-19 crisis, global venture capital funding increased 4.0% year over year to USD 300 billion in 2020,” says KPMG’s Quarterly Brief—International Valuation Newsletter for the second quarter of 2021.

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