IVSC

JANUARY 24, 2024

Latest edition of the International Valuation Standards (IVS) published The International Valuation Standards (IVS) are globally recognised, principles-based standards that form the foundation of valuation for all assets and liabilities. Provide consistent requirements across all assets and liabilities 2.

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

IVSC

FEBRUARY 29, 2024

IVSC has published a new Perspectives Paper on the topic of Data and Valuation , as part of our ongoing series on Intangible Assets. This paper addresses the complex nature of data valuation, emphasising its critical role as an intangible asset within the modern economy.

Intangible Assets 147

Intangible Assets 147

Harvard Corporate Governance

NOVEMBER 5, 2022

This post relates to Shareholder Voting Trends Live Dashboard , an online dashboard published by The Conference Board in partnership with ESG data analytics firm ESGAUGE and in collaboration with Russell Reynolds Associates and Rutgers Center for Corporate Law and Governance. Posted by Matteo Tonello, The Conference Board, Inc.,

Equity 336

Equity Marketability 336

IVSC

APRIL 30, 2024

His research has been accepted and published in top-tier academic journals, including Marketing Science, the Journal of Marketing Research, and the Journal of Marketing. For those interested in a deeper exploration of these topics, the full interview can be downloaded through the link below.

Marketability 147

Marketability Finance Business Valuation 147

IVSC

MARCH 28, 2024

Once the survey has been completed, the IVSC will compile the results and publish a report. Please note that it is the working groups intentions that this is the first of a series of surveys to be published this year and further surveys on ESG and Valuation focussed on investors perspectives and firms as end users.

Marketability 264

Marketability Business Valuation 264

Harvard Corporate Governance

MARCH 28, 2023

We recently published a paper on SSRN (“The Evolving Battlefronts of Shareholder Activism”) that examines current trends in shareholder activism and their potential impact. Shareholder activism—the practice of shareholders engaging in a campaign to influence corporate actions—has long been a controversial topic in corporate governance.

Dividends 255

Dividends Marketability 255

Harvard Corporate Governance

JANUARY 25, 2023

The equity compensation plan FAQs cover topics under the rubric of ISS’ Equity Plan Scorecard (EPSC) and the compensation policies FAQs cover compensation topics more broadly. This update highlights select new and materially updated questions.

Equity 130

Equity 130

IVSC

JUNE 28, 2023

It is the object of the current series of Perspective Papers the IVSC has published. In this paper, the fourth of our series, we address the topic of technology valuation. In Parts 1 and 2 of our series, we examined the “Case for Realigning Reporting Standards with Modern Value Creation” and focused on human capital.

Technology 147

Technology Intangible Assets Firm Value Business Valuation 147

Harvard Corporate Governance

MARCH 16, 2024

Securities and Exchange Commission (SEC) published its much anticipated rules to regulate initial public offerings (IPOs) by special purpose acquisition companies (SPACs) and subsequent business combination transactions between SPACs and target companies (de-SPAC transactions). Coates, IV. Overview On January 24, 2024, the U.S.

Compliance 133

Compliance Marketability 133

Harvard Corporate Governance

APRIL 13, 2023

For example, investors often publish how they intend to vote on key issues at the AGM. There are other means of engagement, however, which are worth understanding.

Equity 182

Equity Marketability 182

Harvard Corporate Governance

DECEMBER 29, 2023

Posted by the Harvard Law School Forum on Corporate Governance, on Friday, December 29, 2023 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of December 22-28, 2023 CEO Succession and The Walt Disney Company Posted by David F. Leary, Benjamin Strauss, and Nathan E.

Compliance 100

Compliance 100

Equidam

AUGUST 31, 2022

Topics: sector analysis, fundraising. Topics: startup management, health & longevity. Topics: startup management, fundraising. Topics: newly launched startups. Topics: mental models. This very unique newsletter publishes thinking frameworks and their biases on a regular basis. Frequency: monthly.

Technology 103

Technology Marketability 103

John Jenkins

OCTOBER 31, 2023

Datasite recently published a survey of more than 500 global dealmakers on how generative AI is impacting the M&A process. Doug addressed the following topics addressed in this 13-minute podcast: – Overview of survey’s […]

51

51

Harvard Corporate Governance

AUGUST 1, 2022

A survey by Deloitte and the Center for Audit Quality of 246 audit committee members published in January 2022 found that two-thirds of participants with oversight responsibility for cybersecurity expected to spend more time on the topic in the coming year. [1]

234

234

Harvard Corporate Governance

MAY 17, 2024

Posted by the Harvard Law School Forum on Corporate Governance, on Friday, May 17, 2024 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of May 10-16, 2024 Fee Variation in Private Equity Posted by Juliane Begenau (Stanford University), and Emil Siriwardane (Harvard Business School), on Friday, May (..)

Compliance 100

Compliance Banking Equity Marketability 100

IVSC

MARCH 28, 2024

Once the survey has been completed, the IVSC will compile the results and publish a report. Please note that it is the working groups intentions that this is the first of a series of surveys to be published this year and further surveys on ESG and Valuation focussed on investors perspectives and firms as end users.

Marketability 130

Marketability Business Valuation 130

Auto Dealer Valuation Insights

APRIL 25, 2023

We were pleased to be a sponsor of last week’s Transitions conference organized and hosted by the publishers of Family Business Magazine. As always, the conference organizers ensured ample opportunities.

52

52

Harvard Corporate Governance

NOVEMBER 13, 2022

This post is based on their open letter published in the Asian Corporate Governance Association. We are writing to share our thoughts and suggestions on this topic. Kei Okamura is Portfolio Manager at Neuberger Berman East Asia and Japan Working Group Chair at ACGA.

Marketability 246

Marketability 246

John Jenkins

OCTOBER 26, 2023

Late last month, I blogged about Seyfarth Shaw’s recently published “Middle Market M&A SurveyBook,” now in its ninth edition.

Marketability 48

Marketability 48

Harvard Corporate Governance

NOVEMBER 22, 2022

Each year, SquareWell Partners (“SquareWell”) publishes a study – The Playing Field – reviewing how 50 of the world’s largest asset managers (“Top 50”) are factoring governance and sustainability considerations within their investment decision-making processes and their approach to stewarding portfolio companies.

Marketability 189

Marketability 189

Auto Dealer Valuation Insights

FEBRUARY 16, 2023

In the spirit of Valentine’s Day, we are covering a topic near and dear to the hearts of business valuation analysts. This week, we reshare a prior post (originally published in February 2021) that is still relevant today.

Business Valuation 52

Business Valuation 52

Harvard Corporate Governance

OCTOBER 17, 2022

An Active Rulemaking Period with Gary Gensler at the Helm of the SEC.

Equity 213

Equity 213

IVSC

MAY 2, 2023

This webinar will explore topics such as the impact of inflation, and the potential effects of ongoing geopolitical tensions on global markets. The Kroll ESG Returns Study examines the relationship between historical returns of publicly-traded companies and their ESG ratings (as published by MSCI).

Banking 246

Banking Marketability 246

Harvard Corporate Governance

AUGUST 11, 2023

Posted by the Harvard Law School Forum on Corporate Governance, on Friday, August 11, 2023 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of August 4-10, 2023. CEO Tenure Rates Posted by Joyce Chen, Equilar Inc.,

Marketability 189

Marketability Compliance Equity 189

John Jenkins

NOVEMBER 30, 2022

Dechert recently published its 2023 Global Private Equity Outlook Survey, which surveyed 100 senior executives of PE firms with $1 billion or more in assets under management in the North American, EMEA and APAC markets. The survey includes a spotlight on each of the major global markets and addresses a range of topics relating to […]

Equity 40

Equity Marketability 40

IVSC

SEPTEMBER 5, 2022

In June 2021, we published the latest edition of IVS, which became effective for valuers in January 2022. Since the standards were published, a number of VPOs have issued translations and introduced training programmes to support its uptake by professionals. This followed an extensive public consultation period throughout 2020.

Intangible Assets 130

Intangible Assets Business Valuation Marketability Finance 130

Harvard Corporate Governance

JUNE 22, 2022

They require fact-finding and expert factual judgments about likely effects, costs, benefits and risks of alternatives, including inaction, in the face of investor needs that have led most large companies to publish inconsistent and variable climate-related disclosures. Throughout I describe rather than argue for what the law should be.

229

229

John Jenkins

JULY 12, 2023

In the first week of July, Nasdaq published four FAQs focused on SPACs.

Marketability 40

Marketability 40

Harvard Corporate Governance

MARCH 1, 2024

Kovacs, Innisfree M&A Inc., Drewry, and Joshua M. Dubofsky, Latham & Watkins LLP, on Thursday, February 29, 2024 Tags: Activism , ESG , Proxy advisors , Shareholder activism BlackRock Updated 2024 U.S.

Treasury 100

Treasury Technology Equity 100

Appraisers Blog

APRIL 17, 2024

Without exception, each was published in the Federal Register which meets the public exposure/publishing requirements for all federal law or rule changes. As an aside, while Im veering off topic into GSE FRAUD; NO LENDER IN THE COUNTRY SHOULD ACCEPT OR AQUIESCE TO A REPURCHASE LETTER WITHOUT DEMANDING BINDING ARBITRATION.

Compliance 63

Compliance Appraisal Banking 63

IVSC

MARCH 23, 2023

I was also proud to be involved in the Board’s first perspective paper on ESG in real estate valuation, a topic will have a significant impact in the real estate world. In April, the IVSC will publish an Exposure Draft outlining proposed updates to the International Valuation Standards.

Business Valuation 130

Business Valuation Intangible Assets Technology Marketability 130

IVSC

FEBRUARY 14, 2022

As a result, the explicit consideration of ESG within the valuation process has become a key topic for the IVSC as not only is it in the global public interest, but also meets a market need, particularly as more standards and regulations are incorporating specific reporting requirements for ESG. The survey will run until 30 April 2022.

Business Valuation 246

Business Valuation Marketability 246

Harvard Corporate Governance

AUGUST 21, 2023

Board members also emphasize that director education is critical to help ensure that the board as a whole is up to speed on the topic. The HCM proposal could include detailed quantitative and qualitative disclosures on workforce-related topics like diversity, turnover, compensation and benefits, and training.

Compliance 189

Compliance Technology Start-ups Specific Risk 189

Benzinga

NOVEMBER 23, 2022

Pune, India, Nov. 23, 2022 (GLOBE NEWSWIRE) -- The global psoriatic arthritis treatment market size is anticipated to touch USD 13.12 billion by the end of 2027 on account of the increasing prevalence of psoriatic arthritis. billion in the year 2019. billion in the year 2019.

Marketability 52

Marketability 52

Appraiser Newsroom

AUGUST 22, 2023

Expertise on this thought was recently shared by ASA member Norm Laskay , an accredited senior appraiser specializing in marine surveys, in an article published in PowerShips Summer 2023 by the Steamship Historical Society of America (SSHSA). For more information about this topic contact Norm Laskay at nlaskay@DLSmarine.com.

Appraisal 52

Appraisal 52

Audit Board

FEBRUARY 14, 2023

Environmental, Social, and Governance (ESG) disclosures in public company financial reports have been a constant topic of conversation for over a year. As with any new topic, people are speculating about this requirement, and several myths have been perpetuated that must be addressed.

Specific Risk 52

Specific Risk Marketability 52

Appraisal Rights

OCTOBER 27, 2020

Further to our prior post on FTI’s cannabis valuation primer, FTI has now published an update addressing developments resulting from Canada’s legalization of the production and sale of edible cannabis, cannabis extracts and cannabis topics, as well as the slower-than-expected growth of the Canadian cannabis industry.

Business Valuation 40

Business Valuation 40