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Ohio's New Budget

Although a couple of weeks late, Ohio Governor Mike DeWine finally signed into law the new state budget on Thursday, July 18. It was the third time in

Potential Fraud in the Professional Services Industry

According to the 2018 ACFE Report to the Nations on Occupational Fraud and Abuse, companies in the professional services industry are most at risk to be

Analyzing America’s Pastime: Do Fans Really Dig the Long Ball?

Everyone has their own reason to attend baseball games. Some like the food; some like the atmosphere; others long for the hope of catching a foul ball.

Is the Whole Greater than the Sum of its Parts when Valuing Minority Interests?

Can the whole company value be greater than the sum of its parts? The answer is potentially yes in the context of a valuation of a minority interest for

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Houston, We Have a Problem Innovation Series, Part #3

This is the third post in a series on innovation. The series starts here: A Valuation of Innovation. Innovation requires taking smart risks. The natural

New Standards in SSFS 1 Intend to Improve the Consistency and Quality of Forensic Services

Black’s Law Dictionary defines the term forensic as “used in, or suitable to, courts of law or public debate.”[1] Forensic accounting

Dear Diary Innovation Series, Post #2

This is the second post in a series on innovation. To see the first post in the series, follow this link: A Valuation of Innovation. Innovation can increase

A Valuation Analyst’s Work is More Than Just “BS” (Balance Sheet)

Generally Accepted Accounting Principles (“GAAP”) were developed with the purpose of benefiting the various stakeholders of a business (e.g.,

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Kress Case Addresses S Corporation vs. C Corporation Issues

The United States District Court’s March 2019 court decision in Kress v. United States1 created a lot of buzz in the valuation community. The case

Tax Credits for Plug-In Electric Drive Vehicles

Eco-friendly electric vehicles have received another boost in popularity after the federal government introduced tax credits for individuals and businesses

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