BV Specialists

DECEMBER 4, 2023

When you decide your company needs to be valued for whatever reason, whether you are seeking additional working capital, taking on new investors, buying out a partner, retiring, or in the middle of a personal or professional dispute, you want the end result to be supportable and reasonable. It’s important to keep in mind that the appraiser you select knows little to nothing about your business until you begin to communicate and share information.

Business Valuation 99

Business Valuation Appraisal Marketability 99

Harvard Corporate Governance

DECEMBER 3, 2023

Posted by Dean Kingsley, Matt Solomon, Deloitte & Touche LLP, and Kristen Jaconi (USC Marshall), on Sunday, December 3, 2023 Editor's Note: Dean Kingsley is a Principal and Matt Solomon is a Senior Manager at Deloitte & Touche LLP. Kristen Jaconi is an Associate Professor of the Practice in Accounting and Executive Director at Peter Arkley Institute for Risk Management at the USC Marshall School of Business.

Enterprise Value 334

Enterprise Value Market Risk Technology Compliance 334

IVSC

DECEMBER 5, 2023

The International Valuation Standards Council (IVSC) is pleased to announce that its Standards Review Board (SRB) has unanimously approved the forthcoming edition of the International Valuation Standards (IVS), set for release in January 2024. The SRB, led by Chair Susan DuRoss, comprises global experts in technical standards, including leaders of the IVSC’s Asset Standards Boards – the Business Valuation Board, Financial Instruments Board, and Tangible Assets Board.

Business Valuation 246

Business Valuation 246

Mckinsey and Company

DECEMBER 7, 2023

Government organizations may seek to jump on the gen AI bandwagon, but the technology’s complexities could sideline their efforts. Our framework addresses some critical implementation questions.

143

143

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

NYT M&A

DECEMBER 3, 2023

The people who were most afraid of the risks of artificial intelligence decided they should be the ones to build it. Then distrust fueled a spiraling competition.

Start-ups 145

Start-ups Mergers & Acquisitions Technology 145

Harvard Corporate Governance

DECEMBER 6, 2023

Posted by Brock Dahl, Timothy Howard, and Pamela Marcogliese, Freshfields Bruckhaus Deringer LLP, on Wednesday, December 6, 2023 Editor's Note: Brock Dahl , Timothy Howard , and Pamela Marcogliese are Partners at Freshfields Bruckhaus Deringer LLP. This post is based on a Freshfields memorandum by Mr. Dahl, Mr. Howard, Ms. Marcogliese, Elizabeth Bieber , Beth George , and Mark Appleton.

Compliance 228

Compliance 228

Mckinsey and Company

DECEMBER 5, 2023

From automating processes and powering hyperpersonalization to permanently altering the idea generation process, generative AI is poised to be a catalyst for a new age of marketing capabilities.

Marketability 143

Marketability 143

NYT M&A

DECEMBER 7, 2023

In a letter, Yellow’s management said an effort to buy the company and revive its operations by an executive from a different trucking firm was “not viable.

Mergers & Acquisitions 126

Mergers & Acquisitions 126

Harvard Corporate Governance

DECEMBER 5, 2023

Posted by Bocar Ba (Duke University), Roman Rivera (University of California, Berkeley), and Alexander Whitefield (University of Pennsylvania), on Tuesday, December 5, 2023 Editor's Note: Bocar Ba is Assistant Professor of Economics at Duke University, Roman Rivera is a Postdoctoral Scholar at the IRLE at University of California, Berkeley, and Alexander Whitefield is a Ph.D. student of Applied Economics at University of Pennsylvania.

Marketability 220

Marketability 220

ThomsonReuters

DECEMBER 6, 2023

The Employee Retention Credit (ERC) emerged as a lifeline for many companies during the COVID-19 pandemic, incentivizing them to retain their employees and navigate through the financial turmoil. However, while the ERC served as a valuable support mechanism, it has also raised concerns about abuse when it comes to accurate claims for the credit. James Creech, a senior manager with Baker Tilly’s tax advocacy and controversy team, explained that the origin of the current issues with the ERC

Start-ups 105

Start-ups 105

Speaker: Wayne Spivak - President and Chief Financial Officer of SBA * Consulting LTD, Industry Writer, and Public Speaker

The old adages that "cash is king" and "you can’t spend profits" still hold true today. But however well-known these sayings might be, it requires a change in mindset to properly implement a cash flow management system that predicts your business's runaway as accurately as possible. Key to this new mindset is understanding the difference between the Statement of Cash Flows, a historical look at the source and uses of cash, and the Cash Flow Statement, which uses transaction history and forward-l

Corporate Finance

Mckinsey and Company

DECEMBER 6, 2023

Climate change and infectious-health risks are threatening health systems across the globe. High-impact investments that address these risks concurrently could also help build resilient health systems.

138

138

NYT M&A

DECEMBER 3, 2023

The deal, valued at $1.9 billion, is likely to face close scrutiny by federal antitrust regulators.

Mergers & Acquisitions 144

Mergers & Acquisitions 144

Harvard Corporate Governance

DECEMBER 4, 2023

Posted by Asaf Raz (University of Pennsylvania), on Monday, December 4, 2023 Editor's Note: Asaf Raz is a Research Fellow at the University of Pennsylvania Carey Law School. This post is based on his article , forthcoming in the Columbia Business Law Review , and is part of the Delaware law series. The evolution of corporate law is tied to developments, or often shocks, in the broader social and legal landscape.

211

211

Trout CPA

DECEMBER 4, 2023

At Trout CPA, we take immense pride in recognizing and celebrating the achievements of our dedicated team members. Today, we are thrilled to shine the spotlight on Brady Lausch, who recently earned his Certified Public Accountant (CPA) designation.

106

106

Speaker: Joe Apfelbaum, CEO of Ajax Union

In this webinar, Joe Apfelbaum, CEO of Ajax Union and business strategist, will take you through the ABCs of intent data. You'll learn how to effectively use it to drive business results, with practical tips on how to leverage both company and contact intent data to maximize your marketing efforts. Whether you're a seasoned marketer or just getting started, this webinar is a must-attend for anyone looking to stay ahead in the ever-evolving world of digital marketing.

Marketability

Mckinsey and Company

DECEMBER 6, 2023

A leading market maker for investment in carbon removal believes that tackling climate change has to be done quickly, but that the problem is tractable. Doom-laden thinking has gone too far.

Marketability 118

Marketability 118

Benzinga

DECEMBER 6, 2023

Exxon Mobil Corporation (NYSE: XOM ) said it expects oil and gas production in 2024 to be about 3.8 million oil-equivalent barrels per day. The company projects production to rise to about 4.2 million oil-equivalent barrels per day by 2027, driven by growth in the Permian and Guyana. Since 2019, the solid execution of strategy has increased the earnings power of the corporation, adding about $10 billion to its annual earnings and cash flow at a real Brent price of $60 per barrel, ExxonMobil said

Equity 105

Equity Marketability 105

Harvard Corporate Governance

DECEMBER 7, 2023

Posted by Matteo Tonello, The Conference Board, on Thursday, December 7, 2023 Editor's Note: Merel Spierings is Senior Researcher at The Conference Board ESG Center in New York. This post relates to Corporate Board Practices in the Russell 3000, S&P 500, and S&P MidCap 400: Live Dashboard , a live online dashboard published by The Conference Board and ESG data analytics firm ESGAUGE , in collaboration with Debevoise & Plimpton , the KPMG Board Leadership Center , Russell Reynolds Ass

148

148

Brian DeChesare

DECEMBER 6, 2023

Almost all conversations about buy-side roles eventually turn to multi-manager hedge funds , also known as “pod shops.” There are only a few dozen large funds in this category worldwide, but they’ve greatly impacted the markets and finance careers. Multi-manager hedge funds promise investors solid risk-adjusted returns with low volatility; no matter what the broader market does, you’ll make money if you invest in them.

Start-ups 104

Start-ups Beta Marketability Comps 104

Mckinsey and Company

DECEMBER 4, 2023

Consumer confidence was mixed across the region as geopolitical concerns and price increases weighed on shoppers. Here’s the latest research from our ConsumerWise team.

Marketability 125

Marketability 125

A Neumann & Associates

DECEMBER 7, 2023

Higher Interest rates generally have a negative impact on Mergers & Acquisitions (M&A) deals as most buyers finance a portion of their acquisition of target companies with debt. In this article, we will outline some of the negative, but also positive outcomes that higher interest rates have on the lower middle M&A market. For one, with debt costs surging, acquisitions become more expensive, having a direct negative impact on return on investment, or “ROI”, for an investor.

Business Valuation 101

Business Valuation Banking Finance Equity 101

Harvard Corporate Governance

DECEMBER 5, 2023

Posted by Matteo Tonello, The Conference Board, on Tuesday, December 5, 2023 Editor's Note: Steve Newman is a Contributing Author at The Conference Board ESG Center in New York. This post relates to a Conference Board research report authored by Mr. Newman and is based on Corporate Environmental Practices in the Russell 3000, S&P 500, and S&P MidCap 400: Live Dashboard , a live online dashboard published by The Conference Board and ESG data analytics firm ESGAUGE.

143

143

Redpath

DECEMBER 6, 2023

Most startups don’t need a full-time chief financial officer. However, most business founders are not accountants, and CFO-level expertise is essential to get any new venture off to a sound start and onto a path toward future growth. A part-time CFO can help your fledgling business in four essential ways –stewardship, operations, strategy, and creating long-term business value.

101

101

Mckinsey and Company

DECEMBER 7, 2023

Fast fashion retailers have sped up their production processes, getting new styles to customers at a record pace—and creating significant environmental and social challenges.

125

125

Machen McChesney

DECEMBER 6, 2023

A taxpayer’s tax accounting methods determine when income is recognized and costs are deducted for income tax purposes. Strategically adopting or changing tax accounting methods can provide opportunities to drive tax savings and increase cash flow. However, the rules covering the ability to use or change certain accounting methods are often complex, and the procedures for changing methods depend on the mechanism for receiving IRS consent — that is, whether the change is automatic or non-automati

102

102

Harvard Corporate Governance

DECEMBER 6, 2023

Posted by Hon. J. Travis Laster, Delaware Court of Chancery, on Wednesday, December 6, 2023 Editor's Note: The Honorable J. Travis Laster is Vice Chancellor at the Delaware Court of Chancery. This post is based on his article and is part of the Delaware law series ; links to other posts in the series are available here. The universe regularly provides reminders to remain humble, including reminders that having expertise in one area does not make you an expert in adjacent areas.

138

138

Gross Mendelsohn

DECEMBER 8, 2023

There’s good news for families who diligently save for their child’s education with a 529 plan. Thanks to legislation passed in 2022, this popular savings vehicle just got more flexible. Starting in 2024, unused funds from a 529 plan can be rolled over into a Roth IRA. Let’s dig into the details.

100

100

Mckinsey and Company

DECEMBER 3, 2023

Brands recognize the value of partnering with suppliers but have been slow to act. Our latest survey finds that brands are finally shifting to transform the apparel industry.

131

131

ThomsonReuters

DECEMBER 8, 2023

Jump to: How AI is transforming audit AI-Assisted Decision Making in Thomson Reuters Cloud Audit Suite Ready to transform audit? How AI is transforming audit Traditionally, auditors have heavily relied on manual processes to uncover risk in financial statements and business operations. This approach, while effective to a certain extent, is time-consuming and vulnerable to human error.

Technology 98

Technology 98

Harvard Corporate Governance

DECEMBER 2, 2023

Posted by Aaron Gilbride, Marlon Q. Paz and Naim Culhaci, Latham & Watkins LLP, on Saturday, December 2, 2023 Editor's Note: Aaron Gilbride and Marlon Q. Paz are Partners and Naim Culhaci is a Counsel at Latham & Watkins LLP. This post is based on a Latham memorandum by Mr. Gilbride, Mr. Paz, Mr. Culhaci, Laura Ferrell , Jamie Lynn Walter and Stephen P.

Marketability 138

Marketability 138

Law 360 M&A

DECEMBER 6, 2023

Kirkland & Ellis LLP-advised AbbVie Inc. said Wednesday it has agreed to buy Latham & Watkins LLP-guided Cerevel Therapeutics and its neuroscience treatment portfolio for approximately $8.7 billion.

98

98

Mckinsey and Company

DECEMBER 5, 2023

In the face of climate and transition risks, an updated planning paradigm can help grid operators mitigate evolving challenges and ensure grid resilience and affordability.

124

124

ThomsonReuters

DECEMBER 7, 2023

Jump to: What is the difference between amortization and depreciation? What is the difference between amortization and capitalization? Amortization expense vs. depreciation expense Benefits of amortization and depreciation Managing tangible and intangible assets Business clients need a lot of assets to run their company and they turn to you for help in ensuring tax compliance and to mitigate their tax liabilities when acquiring property.

Intangible Assets 98

Intangible Assets Book Value Start-ups Compliance 98

Harvard Corporate Governance

DECEMBER 8, 2023

Posted by Gary Gensler, U.S. Securities and Exchange Commission, on Friday, December 8, 2023 Editor's Note: Gary Gensler is Chair of the U.S. Securities and Exchange Commission. This post is based on his recent remarks. The views expressed in this post are those of Chair Gensler, and do not necessarily reflect those of the Securities and Exchange Commission or its staff.

122

122

Law 360 M&A

DECEMBER 7, 2023

Billionaire Turgay Ciner has reportedly listed a New York City residence for $15.5 million, co-working firm 1909 is said to be leasing 9,000 square feet in Florida, and Pella Corp. has reportedly paid $45 million for a Florida window and door manufacturer's headquarters.

98

98