The income approach to valuing closely-held business interests is primarily based on an estimation of future earnings capacity. The first step in the process of calculating future earnings is to ...

Imagine that you are a family law associate set to embark on your first cross-examination of a business valuation expert. It can be a daunting task; you are going face-to-face with an expert. And ...

Once it has been determined that a breach of a financial statement representation in an acquisition agreement has occurred—specifically with respect to an identified income statement—the question ...

Citigroup (C) heads into its upcoming quarterly earnings with attention focused on three things: the stock's strong run over the past year, its ongoing restructuring, and improving sentiment from Wall ...