August, 2022

ESG Ratings: A Compass without Direction

Harvard Corporate Governance

Posted by Brian Tayan (Stanford University), on Wednesday, August 24, 2022 Editor's Note: Brian Tayan is a researcher with the Corporate Governance Research Initiative at Stanford Graduate School of Business.

All My Rich Friends Sold “Too Soon”

Viking Mergers

If you are a business owner, I am willing to bet that you have asked yourself this question: “When should I sell my business?” The thought may even keep you up at night. If it does, you are not alone.

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Meet The Speakers—2022 AAML/BVR National Divorce Conference

BVR

The 2022 AAML/BVR National Divorce Conference is just a little over a month away! Take a moment to meet a trio of our speakers. forensic accounting expert testimony

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Jim Ratcliffe declares interest in buying Manchester United

Financial Times M&A

UK billionaire emerges as potential buyer of struggling football giant if Glazer family want to sell

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The New Corporate Governance

Reynolds Holding

In the last few years, there has been a dramatic increase in shareholder engagement on environmental and social issues. Consider two examples from 2021.

What is a Discount for Lack of Marketability?

Chris Curtain

How Does a DLOM Affect My Company’s Value? How to Understand DLOM How Discounts for Lack of Marketability (DLOM) May Impact Your Business Valuation If you are a business owner, you have likely considered obtaining a business appraisal of your enterprise.

Tech Companies Lean on Cyber to Go Faster and Gain Trust

Harvard Corporate Governance

Posted by Alex Holt, Mark Gibson, and Vijay Jajoo, KPMG LLP, on Sunday, August 21, 2022 Editor's Note: Alex Holt is Global Head of Technology, Media & Telecommunications, Mark Gibson is U.S.

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Meet The Speakers—2022 AAML/BVR National Divorce Conference

BVR

The 2022 AAML/BVR National Divorce Conference is just a little over a month away! Take a moment to meet a trio of our speakers. forensic accounting expert testimony

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136

Saudi Aramco to buy Valvoline’s products arm for $2.65bn

Financial Times M&A

World’s biggest oil producer says deal will help it expand its downstream activities

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The Whistleblower Industrial Complex

Reynolds Holding

How do a few dozen SEC and CFTC staffers sift through the avalanche of tips submitted under Dodd-Frank whistleblower “bounty” programs to determine which ones to investigate? The answer: They don’t.

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The different methods used to evaluate your small business’ worth

Chris Curtain

Why should I have my business appraised? Business Valuation Methods Seeking an appraisal of your small business’ market worth is beneficial for a variety of reasons — regardless of whether or not you plan to sell your company or transfer it to family.

ESG + Incentives 2022 Report

Harvard Corporate Governance

Posted by John Borneman, Jennifer Teefey, and Matthew Mazzoni, Semler Brossy Consulting Group LLC, on Monday, August 22, 2022 Editor's Note: John Borneman is Managing Director, and Jennifer Teefey and Matthew Mazzoni are Senior Associates at Semler Brossy Consulting Group LLC.

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Viking Intern Returns to App State With Valuable Experience

Viking Mergers

We were extremely fortunate to have Conrad Nelsen spend three months with the Viking Mergers & Acquisitions team in Charlotte, NC. Conrad was our Spring 2020 recipient of the Viking Entrepreneur Endorsement Scholarship.

Elon Musk's Escape Hatch

Global Finance

Elon Musk aims to be the second buyer in history to get out of a merger due to material adverse effects, but it won’t be easy

Nikola/Romeo Power: auto tech stars forced into distressed consolidation

Financial Times M&A

Electric truckmaker’s deal for battery group is a measured bet on buying and operating a supplier

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How to Move from Local to Global Regulation of Crypto-Assets

Reynolds Holding

On July 7, 2022, the U.S. Department of Treasury (USDT) published a fact-sheet on the regulation of digital assets (a.k.a. crypto-assets) in which it emphasized the need for global cooperation.

What you need to know about small business valuations

Chris Curtain

Prepare your business for a business appraisal Small Business Valuation Steps Operating a small business can be extremely rewarding. For some individuals, doing so represents the opportunity to create an enterprise with growth potential.

Back to Basics: Board Committees

Harvard Corporate Governance

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10 Newsletters to Keep Tabs on Startup Fundraising

Equidam

On Sunday morning, there’s nothing better than a good coffee and your favourite newsletter.

California cuts inflation relief checks

Henry Horne

We all see on the news these days stories of rising prices. When it comes to gasoline, California is often singled out as having some of the highest prices in the nation.

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Celebrity authors and pro golfers provide a test case for the labour market

Financial Times M&A

Biden administration argues even the elite need the protection of antitrust laws

How Private Shareholder Engagements on Material ESG Issues Affect Companies

Reynolds Holding

Shareholders have increasingly taken the lead in pushing for corporate sustainability. In 2021, for example, 20 percent of U.S.

Why You Need a Business Valuation to Qualify for an SBA Loan

Chris Curtain

Certified Business Appraisal for SBA Loans When does the SBA Require a Business Valuation? Small businesses are the backbone of the United States economy. They bring jobs, opportunities, and innovation to communities and neighborhoods across the country. The U.S.

The Economics of Corporate Governance

Harvard Corporate Governance

Posted by Mathieu Pellerin (Dimensional Fund Advisors), on Tuesday, August 30, 2022 Editor's Note: Mathieu Pellerin is Senior Researcher at Dimensional Fund Advisors. This post is based on his recent paper. Dimensional’s recent paper The Economics of Corporate Governance provides a concise overview of the corporate governance literature. We focus on the governance of for-profit, publicly traded corporations and address two important questions.

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AMA: Sophie Bailey, founder of WorkTripp

Vested

UK workers are going to the office 1.5 days a week on average. Pre-pandemic, it was more like 4. That's according to the Office of National Statistics. Founders

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Taxes and the Inflation Reduction Act: What middle market businesses should know

LaPorte

(authored by RSM US LLP) Tax changes in the Inflation Reduction Act could affect middle market businesses despite targeting large corporations and high-income individuals. The post Taxes and the Inflation Reduction Act: What middle market businesses should know first appeared on LaPorte.

Buffett’s Berkshire Hathaway wins approval to buy half of Occidental

Financial Times M&A

Shares in US oil and gas producer jump after energy regulator authorises increased stake

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The Corporation as Trinity

Reynolds Holding

In Adolf Berle’s famous 1954 essay, “Corporate Capitalism and The City of God, ” certain passages that once seemed musty and redolent of a bygone era are now eerily timely.

What You Need to Know about the IRS Business Valuation Guidelines

Chris Curtain

Certified Business Valuation for IRS Purposes All businesses eventually require a business appraisal to determine their current economic value. Often, such valuations are conducted at the onset of a financing or tax event within the business lifecycle.

Proxy Voting: Managers Focus on Environmental and Social Themes

Harvard Corporate Governance

Posted by Lindsey Stewart, Morningstar, Inc., on Thursday, August 18, 2022 Editor's Note: Lindsey Stewart is Director of Investment Stewardship Research at Morningstar, Inc. This post is based on his Morningstar memorandum.

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Cineworld Lights Dim Despite Returning Crowds

Global Finance

Movie-goers have returned after the pandemic but it wasn't enough to save Cineworld from bankruptcy

What’s In the 2022 Inflation Reduction Act?

LaPorte

On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022. This bill, which was initially written as a successor to… The post What’s In the 2022 Inflation Reduction Act? first appeared on LaPorte.

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Lone Star wins $216mn damages as South Korean financial saga nears end

Financial Times M&A

Compensation is far less than $4.68bn Texas private equity group had sought from Seoul in 2012

Revisiting Corporate Bylaws for the Universal Proxy Era

Reynolds Holding

On August 31, 2022, the universal proxy rules adopted last year by the Securities and Exchange Commission (SEC) will go into effect.

Appraiser Miller Wins

Appraisers Blog

Appraiser Miller wins important claim in racial discrimination lawsuit. Judge ruled Plaintiffs did not rely on Miller’s appraisal. The other claims continue but this was an important claim. It also shows the Plaintiffs lied to the Court.

2022 Proxy Season Review: Rule 14a-8 Shareholder Proposals

Harvard Corporate Governance

Posted by June Hu, Melissa Sawyer, and Marc Treviño, Sullivan & Cromwell LLP, on Thursday, August 25, 2022 Editor's Note: June Hu is an associate, and Melissa Sawyer and Marc Treviño are partners at Sullivan & Cromwell LLP. This post is based on a Sullivan & Cromwell memorandum by Ms.

Student loan debt forgiveness comes to fruition

Henry Horne

President Biden fulfilled a campaign promise yesterday when he announced the cancellation of up to $20,000 in student loan debt.

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