Content
February 2023, Volume 18, Issue 1
- 1-22 Understanding the Firm Specific Risk Premium
by Feldman Stan & Feldman Todd
February 2022, Volume 17, Issue 1
- 1-37 The Performance of Option Pricing Models Estimating the Marketability Discount in a Pre-IPO Real-World Data Setting: Evidence from Europe
by Grbenic Stefan O. - 39-64 The Proper Treatment of Cash Holdings in DCF Valuation Theory and Practice
by Canessa James L. & Jarrell Gregg A. - 65-100 Relative Valuation of Private Held Companies: Valuation Multiples in the Czech Brewing Industry
by Drábek Michal - 101-114 Understanding Startup Valuation and its Impact on Startup Ecosystem
by Menon Ramesh & James Leena
February 2021, Volume 16, Issue 1
- 1-13 Inflation, Investment and Valuation
by Cornell Bradford & Gerger Richard & Jarrell Gregg A. & Canessa James L. - 15-40 Public versus Private: New Insights into the Private Company Discount
by Goetz Sabrina - 41-59 Patent Valuation Using Citations: A Review and Sensitivity Analysis
by Werner Dan & Dang Huy - 61-75 The Erroneous Selection of the Full Social Security Age as the Terminal Date for Lost Earnings Projections
by Gaughan Patrick A. & Baum Charles L.
February 2020, Volume 15, Issue 1
- 1-10 Lost Profits in Intellectual Property Cases
by Stephenson Stanley P. & Prakash-Canjels Gauri - 1-13 Valuation with Multiples: A Conceptual Analysis
by Schueler Andreas - 1-20 Is Financial Distress Value Relevant? – Implications for Multiple-Based Valuation
by Goetz Sabrina - 1-47 Distressed Firm Valuation: A Scenario Discounted Cash Flow Approach
by Buttignon Fabio
February 2019, Volume 14, Issue 1
- 1-7 Post- to Pre-Tax Discount Rates: Not a Simple Conversion
by Hayler Richard - 1-11 Terminal Value in SMEs: Testing the Multiple EV/EBITDA Approach
by Vidal-Garcia Raül & Ribal Javier - 1-14 Restricted Stock Discounts: An Empirical Analysis
by McConaughy Daniel L. & Hussein Monica & Dow James P. - 1-14 The Corporate Life Cycle and the Cost of Equity
by Bravo Sergio - 1-23 Resolving the Reliance on Fixed Estimation Dates in the Implied Cost of Equity Capital Approach
by Kempkes Jan A. & Wömpener Andreas
February 2018, Volume 13, Issue 1
- 1-8 Valuing Historical Claims of Loss of Use of Land with Sparse Data
by Lazar Fred & Prisman Eliezer Z - 1-14 How the Equity Terminal Value Influences the Value of the Firm?
by Rojo-Ramírez Alfonso A. & Martínez-Romero Maria J. & Mariño-Garrido Teresa - 1-16 A Tool Kit for Discounted Cash Flow Valuation: Consistent and Inconsistent Ways to Value Risky Cash Flows
by Schueler Andreas - 1-26 Do Valuation Multiples Reflect a Size Effect?
by Cornell Bradford & Gokhale Rajiv
July 2017, Volume 12, Issue s1
- 1-6 Economic Calculation and the Productivity of Investment
by Powell Benjamin & Macera Gonzalo - 1-9 Private Governance and the Pricing of Political Enterprises
by Furton Glenn L. & Salter Alexander William - 1-9 Austrian Economics, Market Process, and the EVA® Framework
by Cachanosky Nicolás - 1-9 Investment in New Proved Oil Reserves: An Austrian Perspective
by Ewing Bradley T. & Thornton Mark & Yanochik Mark - 1-9 Adversarial versus Inquisitorial Systems: Error and Valuation
by Rajagopalan Shruti - 1-12 Incorporating Social Capital into the Austrian Business Cycle Theory
by D’Amico Daniel J. - 1-19 Capital Valuation, What is it and Why does it Matter? Insights from Austrian Capital Theory
by Lewin Peter
February 2017, Volume 12, Issue 1
- 1-39 Valuation of a Company using Time Series Analysis
by Pohl Philipp - 41-62 The Impact of Default on Tax Shield Valuation
by Lahmann Alexander & Arnold Sven & Gmehling Philipp - 63-99 An Independent Evaluation of the Reliability of the Implied Private Company Pricing Line Model in Appraisal Practice
by Dawson Peter C. - 101-121 Patent Valuation with Forecasts of Forward Citations
by Falk Nathan & Train Kenneth - 123-139 Takeover Premia and Leverage: Theory, Empirical Observations and Recommendations
by Covrig Vincent & McConaughy Daniel L. & Travers Mary Ann K. - 141-143 ARIMA Forecasting: Variables without a Cause
by Sack Elmaleh Michael - 145-182 Are The Courts Unintentionally Promoting Unethical Behavior In Business Valuators?
by Conn Richard R.
June 2016, Volume 11, Issue 1
- 1-1 Introduction to Symposium on “The Power of Wind: Energy and Natural Disasters”
by Liang Daan & Ewing Bradley T. - 3-23 Economic Impact of Wind Energy Development in Illinois
by Loomis David G. & Hayden Jared & Noll Sarah & Payne James E. - 25-29 What is the Economics of Wind Hazard Mitigation?
by Scott Pataya & Liang Daan - 31-36 Windstorm Price Effects on Construction Materials
by Simmons Kevin M. - 37-43 Financial Hedging the Risk of Hurricanes
by Cui Yuepeng & Ewing Bradley & Liang Daan - 45-64 State of Knowledge of Economic Value of Current and Improved Hurricane Forecasts
by Sutter Daniel & Ewing Bradley T.
January 2015, Volume 10, Issue 1
- 1-43 Business Valuation Inspired by the Austrian School
by Olbrich Michael & Quill Tobias & J. Rapp David - 45-75 What Is a Firm’s Life Expectancy? Empirical Evidence in the Context of Portuguese Companies
by Reis Pedro Nogueira & Augusto Mário Gomes - 77-97 Public versus Private Market Participants and the Prices Paid for Private Companies
by Covrig Vicentiu & McConaughy Daniel L. - 99-116 The Valuation of a Patent through the Real Options Approach: A Tutorial
by Iazzolino Gianpaolo & Migliano Giuseppe
January 2014, Volume 9, Issue 1
- 1-21 Privately Held Company Valuation and Cost of Capital
by Rojo-Ramírez Alfonso A. - 23-54 Negative Value Indicators in Relative Valuation – An Empirical Perspective
by Sommer Friedrich & Rose Christian & Wöhrmann Arnt - 55-85 Effect of Liquidity on Size Premium and its Implications for Financial Valuations
by Torchio Frank & Surana Sunita - 87-104 Private Placement Real Estate Valuation
by Husson Tim & McCann Craig & O’Neal Edward & Taveras Carmen - 105-144 The Specific Value of Junior Mining Companies: Are Common Valuation Methods Appropriate?
by Klossek Polina & Klossek Andreas - 145-174 DCF-Valuations of Companies in Crisis: Distress-Related Leverage, Identification of Risk Positions, Discounting Techniques, and “Beta Flips”
by Meitner Matthias & Streitferdt Felix G.
November 2013, Volume 8, Issue 1
- 163-184 The Valuation of Tax Loss Carryforwards
by Streitferdt Felix Georg
October 2013, Volume 8, Issue 1
- 71-90 Valuing Installment Loan Receivables
by Goebel Paul R. & Koch Timothy W. & Macdonald Scott S. - 91-131 Firm Valuation with Bankruptcy Risk
by Jennergren L. Peter - 133-161 Royalty Rate Determination
by Dawson Peter
January 2013, Volume 8, Issue 1
- 1-26 Risk-Based New Venture Valuation Technique: Win-Win for Entrepreneur and Investor
by Vara Whittington P. - 27-51 What Influences the Discount Applied to the Valuation for Controlling Interests in Private Companies? (An Analysis Based on the Acquisition Approach for Comparable Transactions of European Private and Public Target Companies)
by Scheibel Marcus & Klein Christian - 53-69 Guideline Public Company Valuation and Control Premiums: An Economic Analysis
by Cornell Bradford
May 2012, Volume 7, Issue 1
- 1-12 Historical Returns and the Appropriate Time-Frame for Future Value Calculations: Implications for Risk Management and Personal Financial Planning
by Ewing Bradley T. & Thompson Mark A. - 1-18 Computing Lost Profits in Business Interruption Litigation: A General Model
by Stephenson Stanley & Macpherson David A. & Prakash-Canjels Gauri - 1-22 Valuation of Cash Flows with Time-Varying Cessation Risk
by Saha Atanu & Malkiel Burton G. - 1-24 Constructing Historical Yield Curves from Very Sparse Spot Rates: A Methodology and Examples from the 1920s Canadian Market
by Lazar Fred & Prisman Eliezer Z.
June 2012, Volume 7, Issue 1
- 1-23 The Moderating Valuation Effects of the Organizational Form of Flow Through Entities
by DiGabriele James A. - 1-29 Evidence on Lack of Liquidity for Small Public Firms
by Anderson Anthony J. & Long Michael S.
April 2011, Volume 6, Issue 1
- 1-21 The Valuation Premium of the Common Stocks of Islamic Financial Institutions
by Omran M. F.
September 2011, Volume 6, Issue 1
- 1-22 Approximate Firm Valuation with Operating Leases
by Jennergren L. Peter
November 2010, Volume 5, Issue 1
- 1-8 The Effect of Taxes on the Value of Start-Ups
by Villiger Ralph - 1-28 On the Forecasting of Net Property, Plant and Equipment and Depreciation in Firm Valuation by the Discounted Cash Flow Model
by Jennergren L. Peter - 1-41 Fundamentals of Functional Business Valuation
by Matschke Manfred Jürgen & Brösel Gerrit & Matschke Xenia
July 2010, Volume 5, Issue 1
- 1-22 Risk-Adjusted Damages Calculation in Breach of Contract Disputes: A Case Study
by Graves Frank C. & Zhou Bin & Brosterman Melvin & Murphy Quinlan
August 2010, Volume 5, Issue 1
- 1-26 The Discount for Lack of Marketability in Privately Owned Companies: A Multiples Approach
by Paglia John K & Harjoto Maretno
April 2010, Volume 5, Issue 1
- 1-13 Security Breaches and Firm Value
by Bolster Paul & Pantalone Coleen H & Trahan Emery A - 1-16 An Experimental Examination of Market Concentration and Capacity Effects on Price Competition
by Ewing Bradley T. & Kruse Jamie B - 1-18 Valuation Methodologies and Emerging Markets
by Qi Howard
April 2009, Volume 4, Issue 2
- 1-11 Hurricane Katrina and Economic Loss: An Alternative Measure of Economic Activity
by Thompson Mark A - 1-13 Petroleum-Refining Industry Business Interruption Losses due to Hurricane Katrina
by Kirgiz Kivanc & Burtis Michelle & Lunin David A - 1-14 Sound and Fury: Rhetoric and Rebound after Katrina
by Carden William A - 1-14 Interest Rate Manipulation, Environmental Damage, and Loss Valuation
by Yanochik Mark A. & Kumazawa Risa - 1-14 An Overview of Hurricane Katrina and Economic Loss
by Ewing Bradley T. & Kruse Jamie Brown & Sutter Daniel - 1-17 Katrina and the Gulf States Casino Industry
by Walker Douglas M & Jackson John D - 1-20 Analysis of Wind-Induced Economic Losses Resulting from Roof Damage to a Metal Building
by Dabral Apoorv & Ewing Bradley T. - 1-27 Rationality at the Eve of Destruction: Insurance Stocks and Huge Catastrophic Events
by Kleidt Benjamin & Schiereck Dirk & Sigl-Grueb Christof - 1-29 The Impact of Hurricanes Katrina, Rita and Wilma on Business Establishments
by Jarmin Ron S & Miranda Javier - 1-34 The Value of Lost Production from the 2004-2005 Hurricane Seasons in the Gulf of Mexico
by Kaiser Mark J. & Dismukes David E & Yu Yunke
January 2009, Volume 4, Issue 1
- 1-55 Valuing Noncontrolling Interests When a Buy-Sell Agreement Exists
by Kasper Larry J.
October 2009, Volume 4, Issue 1
- 1-9 The Use of Earnings Capitalization in the Valuation of Growing Firms
by Lippitt Jeffrey W & Lewis Eric E & Burress Joanne - 1-15 Forecasting the Periodic Net Discount Rate with Genetic Programming
by Wagner Neal F & Thompson Mark A - 1-17 Qualitative Judgments and Consistency in Business Valuation
by Sack Elmaleh Michael - 1-19 The Private Equity Myth
by Platt Harlan D - 1-20 The Valuation of Toll Roads and the Implication for Future Solvency with Special Reference to the Transurban Group
by Goldberg John L - 1-41 Life and Death of Businesses: A Review of Research on Firm Mortality
by Morris James R
January 2008, Volume 3, Issue 1
- 1-11 Recoverable Damages for Wrongful Death in the States: A Decennial View
by Carney Conor & Schap David - 1-22 Privatization and Financial Performance: Can Value Be Created by Privatizing State Owned Enterprises in the Middle East & North Africa (MENA) Region?
by Dawley David & Haidar Jamal Ibrahim
October 2008, Volume 3, Issue 1
- 1-10 Examination and Comparison of Hispanic and White Unemployment Rates
by Ewing Bradley T. & Reyes Angel L & Thompson Mark A & Wetherbe James C - 1-44 Valuing Complex Stock Options Containing Reload Features
by Hill John W & Kamma Sreenivas & Karam Yassir
March 2008, Volume 3, Issue 1
- 1-12 Quantifying Risk When Using the Income Approach
by Weaver William C & Michelson Stuart - 1-13 Is The Mergerstat Control Premium Overstated?
by Jordan Dan & Hoppe Paul
September 2008, Volume 3, Issue 1
- 1-4 Owner Employee Compensation is Not Free Cash Flow
by Sack Elmaleh Michael - 1-6 Valuation of Small Business: An Alternative Point of View
by Lopez Francisco J - 1-16 Post-Employment Covenants and Economic Losses
by Hannah Richard L - 1-18 The Effect of Sales Terms on Goodwill, Risk and Return in Transfers of Closely Held Accounting Practices
by Sack Elmaleh Michael
July 2008, Volume 3, Issue 1
- 1-29 The Value of Life: A Labor-Based Theory
by Khoury Sarkis Joseph & Arayssi Mahmoud
January 2008, Volume 2, Issue 2
- 1-14 Macroeconomic Activity and the Compensation of Health Care Workers
by Ewing Bradley T & Hoffman James J. & Thompson Mark A. - 1-17 WACC or APV?
by Sabal Jaime - 1-17 Risk-Adjusted Performance as a Rigorous Approach to Removing Subjectivity from Expert Assessments of Suitability
by Rodriguez A. E. & Shapiro Steven J - 1-20 Testing for a Unit Root in the Net Discount Rate: A Survey of the Empirical Results
by Payne James E - 1-25 Navigating the Jungle of Valuing Complex Capital Structures in Privately Held Companies: An Integrative Simulation Approach
by Chamberlain Travis & Hill John W & Kamma Sreenivas & Karam Yassir
April 2007, Volume 2, Issue 1
- 1-10 Estimating Capitalization Rates for the Excess Earnings Method Using Publicly Traded Comparables
by Howe Harry & Lewis Eric E & Lippitt Jeffrey W - 1-17 Valuing Internet Ventures
by Athanassakos George - 1-20 Economic Efficiency and Damage Awards in Personal Injury Torts
by Schieren George A - 1-21 Evaluating Aalto Multicines, S.A. A Foreign Private Company in a Unique Situation
by Lopez Francisco J. - 1-22 Do Court Preferences for Valuation Approaches of Closely Held Companies Vary by Industry?
by DiGabriele James A
October 2006, Volume 1, Issue 1
- 1-2 Editorial Preface
by Ewing Bradley & Hoffman Jim - 1-12 The Pancake Palace: A Case Study in Business Interruption from the Defense Side
by DiGabriele James A - 1-13 On the Time Series Properties of Medical Net Discount Rates
by Sen Amit & Gelles Gregory - 1-14 Lost Profits Damages to New Businesses: Adjusting for Survival
by MacPherson David A & Stephenson Stanley P. - 1-15 The Value of Life: A New Labor Theory-Based Model
by Arayssi Mahmoud & Khoury Sarkis Joseph & Uwaydah Mardini Rania - 1-21 Business Valuation Basics for Attorneys
by Dukes William P. - 1-40 A Methodology for Valuing Tiered Entities
by Webb Dennis A & Masten Lari B