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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 ).

Finance 228
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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…)

Banking 143
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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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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 Appraisal Regulation Compliance Council Exposes Disturbing AMC Violations by PJTC

Appraisers Blog

The “attack” was only intended to be inflammatory in such a way as to question who is and is not disguising themselves as an appraiser on the blog. They always bring lively banter to any conversation but given no real relevance.

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25 Questions to Ask When Buying a Business

Viking Mergers

You can get started by reading this Viking blog post discussing current M&A trends and which business sectors have the best outlook.) After reviewing your finances, a financial advisor can tell you if your finances are sufficient and the timing is right for buying a business. Be prepared!

Start-ups 244