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SPAC Disclosure of Net Cash Per Share: A Proposal for the SEC

Harvard Corporate Governance

In earlier posts on this blog here and here , we have summarized our research findings regarding the extent to which SPACs have dissipated substantial amounts of cash underlying their publicly held shares by the time they enter into a “deSPAC” merger. Coates (discussed on the Forum here ).

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Sharpened Expectations on Climate

Harvard Corporate Governance

1] This blog post provides an overview of our updated expectations on climate change, and how the expectations inform our voting decisions as we enter the 2024 AGM season. We present six core expectations, which apply to all companies, and provide further direction on good practices we encourage companies to adopt. [1] more…)

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Small Business, Big Exit: 5 Tips for Selling Your Small Business

Viking Mergers

Read more about our business valuation process in this blog post.) Read more about why in this blog post.) Understand the Business’s Value A valuation analyzes a business for its financial worth. Metrics that inform your business’s value include much more than just assets and liabilities.

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What’s “Controversial” About ESG? A Theory of Compelled Commercial Speech under the First Amendment

Harvard Corporate Governance

As regular readers of this blog know, the SEC has proposed rules to make companies disclose their “climate risks” along with their greenhouse gas (“GHG”) emissions and certain climate-related financial metrics.

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Comment on United Appraisers Network Challenges Appraisal Institute by Professional Appraiser

Appraisers Blog

3) provide explanation for how you think this new organization will be supported and what your next steps are beyond this blog post. “Hey I think I’ll start an Appraisal organization.”. Now, I don’t want to hear another post about how sad you are because people are insulting your poor sensibilities.

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Maximizing Tax Strategies: 1031 Exchanges & Cost Segregation

Trout CPA

In previous blog posts, we covered 1031 exchanges and Cost Segregation fundamentals. However, what happens when they are used in conjunction with each other? In this article, we will explore the opportunities and benefits of pairing these two strategies, as well as some potential pitfalls.

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Comment on United Appraisers Network Challenges Appraisal Institute by Midwest Honky

Appraisers Blog

or are you just some guy writing a blog post and decided it would turn into a national professional organization? Who are you and why should anybody start a group that some guy just decided to write a little manifesto about? Do you have a group of appraisers that have worked on this?