Business Wire M&A

JUNE 16, 2025

OTCQX:FNBT) (“FineMark”) today jointly announced they have entered into a definitive merger agreement pursuant to which Commerce will acquire FineMark in an all-stock transaction valued at approximately $585MM. --(BUSINESS WIRE)--Commerce Bancshares, Inc. NASDAQ:CBSH) (“Commerce”) and FineMark Holdings, Inc.

Banking 58

Banking 58

Harvard Corporate Governance

APRIL 23, 2024

Altdata has no standard definition provided by industry groups or regulators, and as such the definition remains inherently fluid. This list is not exhaustive: as the volume of data produced by organizations rises, so too does the volume of altdata, absent operational or definitional reframing.

Marketability 231

Marketability 231

Benzinga

MAY 1, 2025

(OTCQB: ALDS ) ("APPlife" or "the Company"), a business incubator and portfolio manager specializing in e-commerce and cloud-based solutions, today announced the signing of a definitive agreement ("Agreement") to acquire Sugar Auto Parts, Inc., a Nevada corporation.

40

40

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

Harvard Corporate Governance

JUNE 11, 2025

The governance shift at Novo Nordisk reinforces our definition of the income-generating model of nonprofit control. This view of enterprise foundations as primarily cash-generating entities is even more evident in companies that sell global consumer brands, such as IKEA and Carlsberg.

187

187

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.

261

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

Reynolds Holding

JUNE 23, 2025

Securities and Exchange Commission (the “Commission” or “SEC”) issued a concept release soliciting public comment on the definition of foreign private issuer (“FPI”), particularly on whether the current definition should be amended in an effort to protect U.S. On June 4, 2025, the U.S. companies at a competitive disadvantage.

Market Capitalization 59

Market Capitalization Marketability Equity Compliance 59

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

Business Wire M&A

JUNE 16, 2025

--(BUSINESS WIRE)--Cantaloupe, Inc. 365 is a portfolio company of Providence Equity Partners L.L.C.

Marketability 45

Marketability Equity Technology 45

Business Wire M&A

JUNE 12, 2025

today announced that it has entered into a definitive agreement to be acquired by Chimera Investment Corporation SANTA ANA, Calif.--(BUSINESS BUSINESS WIRE)--HomeXpress Mortgage Corp.

75

75

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

Business Wire M&A

JULY 3, 2025

NYSE:OLO) (“Olo” or the “Company”), a leading open SaaS platform for restaurants, today announced that it has entered into a definitive agreement to be acquired by Thoma Bravo, a leading software investment firm, in an all-cash transaction valuing Olo at approximately $2.0 NEW YORK--(BUSINESS WIRE)--Olo Inc. billion in equity value.

Equity 40

Equity 40

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

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

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

Business Wire M&A

JUNE 10, 2025

NYSE: PHIN), a leader in premium fuel systems, electrical systems, and aftermarket solutions, today announced it has entered into a definitive agreement for PHINIA to acquire all of the issued and outstanding shares of Swedish Electromagnet Invest AB (publ) (“SEM”). AUBURN HILLS, Mich.--(BUSINESS BUSINESS WIRE)--PHINIA Inc.

40

40

Benzinga

JUNE 26, 2025

Buyerlink"), a leader in building and operating online marketplaces.

EBITDA 40

EBITDA Technology Equity Marketability 40

Business Wire M&A

JUNE 12, 2025

NEW YORK--(BUSINESS WIRE)--Chimera Investment Corporation (NYSE: CIM) (“Chimera”) today announced that on June 11, 2025, it entered into a definitive agreement to acquire HomeXpress Mortgage Corp.

40

40

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.

241

241

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

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

Benzinga

JUNE 30, 2025

EL SEGUNDO, Calif. and BETHESDA, Md., million in enterprise value, including the assumption of approximately $71.4 million in credit line borrowings as of June 29, 2025.

Enterprise Value 45

Enterprise Value 45

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

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

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…)

209

209

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

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

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

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.

134

134

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.

214

214