Business Wire M&A

FEBRUARY 23, 2023

(Nasdaq: INFI) (“Infinity”), a clinical-stage biotechnology company developing eganelisib, a first-in-class, oral, immuno-oncology macrophage reprogramming drug candidate, announced today that the companies entered into a definitive merger agreement for an all-stock transaction formi

98

98

IVSC

JULY 1, 2022

The paper also poses a number of questions for valuers, which the IVSC is seeking feedback on: Do you think that the definition for Highest and Best Use within a Social Value context needs to be expanded or reframed, and if so, how would you revise the existing definition?

235

235

Benzinga

FEBRUARY 6, 2025

Under the definitive share purchase agreement (the "Definitive Agreement"), Impact Acquisitions will acquire from the Company 100% of Fort Products' equity interests. Tel Aviv, Israel, Feb. Impact"), a capital pool company listed on the TSX Venture Exchange (the "Proposed Merger"). million CAD (approximately US $3.3 million $US).

Fair Market Value 40

Fair Market Value Equity Marketability 40

IVSC

MARCH 22, 2022

Definitions. Missing concepts, definitions and obligations. Definitions. The latest edition of IVS now incorporates the following definitions: Basis (bases) of Value. Missing concepts, definitions, and obligations. Assumptions and Special Assumptions. More prescriptive use of Valuation Approaches and Methodologies.

Compliance 244

Compliance Discounted Cash Flow Fair Market Value Liquidation Value 244

Harvard Corporate Governance

MAY 31, 2022

With this momentum has come a gradual expansion of the working definition of “diversity” among some of the strongest proponents of increased board diversity. Yet statutory diversity requirements have met with resistance even as momentum toward board diversity grows in corporate America.

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261

Harvard Corporate Governance

APRIL 3, 2023

Management teams and their advisors were trying to get their arms around a new definition of pay called “Compensation Actually Paid” and the necessary calculations for the new disclosure. Our report provides insights into how companies with early filing dates approached this first year of the PvP disclosure requirement.

Total Shareholder Return 249

Total Shareholder Return Marketability 249

IVSC

JULY 31, 2023

Would require additional specifications to clarify how a current use of either Market Value or Mortgage Lending Value could be included in the definition of property value. The IVSC welcomes the opportunity to engage with relevant authorities and stakeholders in regard to the concept of Prudential Value.

Banking 246

Banking Appraisal Marketability 246

Harvard Corporate Governance

OCTOBER 10, 2022

After years of increasingly vocal demand for enhanced transparency about ESG matters from investors and other stakeholders, regulators and standard setters in various jurisdictions issued definitive proposals to transform ESG reporting in 2022.

360

360

Harvard Corporate Governance

JULY 19, 2022

Human capital has been an increasingly important component of firms’ operations for at least the last two decades, but because firms’ investment in and management of their employees do not fall under the formal definition of an asset, there has been almost no human capital disclosure under U.S.

Technology 214

Technology Equity 214

BVR

MARCH 28, 2022

Traditional damage analyses that rely on historical results are often meaningless since, by definition, startup companies usually lack a track record of operating results. Measuring lost profits damages for new or early-stage businesses can be a daunting task.

Business Valuation 189

Business Valuation 189

Harvard Corporate Governance

JULY 2, 2023

That debate may play out in the coming months with two new proposals targeted for October this year: a plan to amend the definition of “holders of record” and a proposal to amend Reg D, including updates to the accredited investor definition.

Marketability 226

Marketability 226

Appraisers Blog

OCTOBER 13, 2023

Unfortunately, I haven’t taken the time to read and digest all of the above, but one thing has always jumped out at me about the whole scenario.

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98

Harvard Corporate Governance

OCTOBER 17, 2023

valuation, type of liquidation preference, the number of investor- and founder-appointed directors), translating these core “deal” terms into definitive financing documents often entailed further negotiation. While a term sheet typically outlines the standard economic and governance terms (e.g.,

Finance 311

Finance Equity 311

BVR

MARCH 28, 2022

For years, the valuation profession has debated the definition of a control premium, including its distinction from an acquisition premium. What began years ago as a relatively simple question—if there is a control premium, what should it be?—now

Equity 187

Equity Marketability Business Valuation 187

Harvard Corporate Governance

MARCH 1, 2023

We discern a definitely interesting and possibly significant impact of the new universal proxy card (UPC) rules on US proxy contests, even though it’s still somewhat early. Levin is founder and editor of The Activist Investor.

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Business Wire M&A

JUNE 5, 2025

CHICAGO--(BUSINESS WIRE)--Ryan Specialty (NYSE: RYAN) (“Ryan Specialty”), a leading international specialty insurance firm, is pleased to announce that it has signed a definitive agreement to acquire the business of J.M. Wilson Corporation (“JM Wilson”).

40

40

Harvard Corporate Governance

SEPTEMBER 22, 2022

Dodd-Frank 953(a) requires issuers to show “…the relationship between executive compensation actually paid and the financial performance of the issuer…” The SEC’s definition of “compensation actually paid” is far removed from how many would interpret this term, particularly for equity-based compensation.

Equity 182

Equity Marketability 182

Mckinsey and Company

SEPTEMBER 7, 2022

Definitely—and it will be good for business, people, and the planet. An estimated $600 billion worth of food is lost during or just after harvest. Can manufacturers and grocers do anything about it?

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145

Harvard Corporate Governance

APRIL 8, 2024

And saying that duties are owed to some hypothetical permanent holder of the equity capital is definitely not to endorse a stakeholder value maximization norm.

Equity 235

Equity 235

Appraisers Blog

APRIL 26, 2025

By definition, a conservatorship is a legal arrangement where a court appoints a conservator (a family member, friend, or other responsible person) to manage the personal and/or financial affairs of another adult (the conservatee) who is unable to do so themselves. This is not a good thing. Its one step from bankruptcy.

Appraisal 98

Appraisal Start-ups Marketability 98

Musings on Markets

NOVEMBER 14, 2024

It is in the last two decades that corporate sustainability has become a term that you see in academic and business circles, albeit with definitions that vary across users. Greenwashing is a feature of ESG, not a bug, and the more you try to refine the scoring, the more sophisticated the gaming will become.

Start-ups 99

Start-ups Banking Alpha Marketability 99

Harvard Corporate Governance

JUNE 2, 2024

is not a voluntary disclosure, and it is by definition material because it is not triggered until the company determines the materiality of an incident.” But Gerding’s statement highlights that Item 1.05 is intended to be used to report a cybersecurity incident “that is determined by the registrant to be material.” more…)

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209

Benzinga

MARCH 12, 2025

Upon execution of a definitive agreement, Rocket Lab would acquire 100% of Mynaric for an initial $75 million, payable in cash or Rocket Lab stock. On Tuesday, Rocket Lab USA, Inc. NASDAQ: RKLB ) inked a non-binding term sheet with certain lenders to acquire a controlling stake in Mynaric AG.

Equity 69

Equity 69

Harvard Corporate Governance

MAY 12, 2023

With the definition of crises used in the literature in hand, the survey examines the sources and transmission of banking crises, emphasizing that leverage (credit expansion) are critical predictors.

Banking 247

Banking Finance Marketability 247

Business Wire M&A

MARCH 3, 2023

MONTREAL--(BUSINESS WIRE)--Lomiko Metals Inc.

98

98

Mckinsey and Company

MAY 27, 2022

The definition of transformation has evolved over the years. McKinsey senior partner Seth Goldstrom discusses that evolution and some of the core elements that remain essential to transformation success.

135

135

Harvard Corporate Governance

JUNE 26, 2023

Our definition of CEO-board cultural proximity builds off of the cultural dimensions constructed by Hofstede (2010). In this study, we examine dynamic CEO-board cultural proximity – how the CEO-board cultural proximity evolves over the years after a new CEO joins the company and the implications of this evolution on corporate governance.

Marketability 233

Marketability 233

Harvard Corporate Governance

JULY 24, 2023

There is no harmonised legal definition and the concept of greenwashing will vary by product, service, regulator and jurisdiction. At its core, greenwashing is about misrepresentation, misstatement and false or misleading practices in relation to environmental, social and governance credentials.

Marketability 246

Marketability 246

Harvard Corporate Governance

APRIL 13, 2022

Risk, by its definition, often involves events that have not yet occurred. The first disclosures revolved around companies’ financial performance, who runs the company, and how much of a company’s resources were dedicated to paying those executives. In addition to such historical information, though, investors want to assess potential risks.

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Harvard Corporate Governance

OCTOBER 14, 2022

In reaching that conclusion, the Court rejected a singular focus on the dictionary definition of “tangible object.” Justice Ginsburg explained: “Ordinarily, a word’s usage accords with its dictionary definition. In law as in life, however, the same words, placed in different contexts, sometimes mean different things.” [5]

Marketability 189

Marketability Banking 189

Appraisers Blog

SEPTEMBER 19, 2024

What definition of broadband are we using? The FCC just updated their definition this year to be a minimum of 100mb up and 20mb down. But according to broadband.com there are 45 million Americans that do not have access to the new definition. The new “form” asks if broadband is available (yes/no).

Appraisal 96

Appraisal 96

BVR

APRIL 13, 2023

The 2023 Mergerstat Review hits virtual bookshelves this May and is your definitive source for the latest data and statistics on M&A transactions from U.S. companies, including privately held, publicly traded, and cross–border transactions.

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Harvard Corporate Governance

AUGUST 15, 2022

more…).

Equity 237

Equity Finance Marketability 237

ISA

DECEMBER 28, 2023

Some of the most visible changes involved definitions. RETIRED DEFINITIONS Definition of Assignment Elements The Board retired the definition of ASSIGNMENT ELEMENTS. Definition of Misleading The definition of MISLEADING has been retired. a structural engineer, home inspector, or art conservator).

Appraisal 98

Appraisal Compliance 98

Business Wire M&A

FEBRUARY 27, 2023

NYSE: CLBR) (“Colombier”), a publicly traded special purpose acquisition company, today announced that they have entered into a definitive business combination agreement. (“PublicSq.”), the nation’s largest values-aligned marketplace, and Colombier Acquisition Corp. name and expects to trade on the New York Stock Exchange (“NY

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131

Chris Curtain

JULY 20, 2021

Doing so will definitely result in a fair and positive business valuation. It is necessary to perform thorough research before selecting an accredited business valuation company. Acquaint yourself first with a company’s valuation methodologies and make sure that they have a strong understanding of the industry.

Business Valuation 130

Business Valuation Appraisal 130

Harvard Corporate Governance

MAY 2, 2022

Page, Brin, and Buffett definitely understood the importance of quality information to their investors. But do dual-class firms really provide investors with credible financial information?

Capital Structure 229

Capital Structure Finance Marketability 229