Call for Articles
Business Valuation Review (BVR) is soliciting submissions of manuscripts for consideration for publication. Both academic- and practitioner-authored papers are welcome.
BVR is a double blind, peer-reviewed publication of the Business Valuation Committee of the American Society of Appraisers. BVR is interested in empirical and theoretical studies that address all issues impacting the valuation of businesses, debt, equity and preferred interests in businesses, options, intellectual property and contingent assets and liabilities. BVR has been published since 1981.
Research in these areas has an impact in the real world of business. Enormous sums of money are based on valuations performed by the readership of BVR for transactions, financial reporting and tax as well as litigation.
BVR seeks studies on topics of interest and importance to valuation professionals such as:
- Determination of the cost of capital for common and preferred equity and debt
- Credit ratings
- Impact of illiquidity on the cost of capital and valuation
- Illiquidity discounts
- Impact of a lack of control on the valuation of a business interest
- Pass-through entity valuation
- Discounts for lack of control
- Control premia
- Complex capital structure valuations
- Public versus private company valuations (e.g., application of public company multiples to valuing private companies and the so-called “private company discount”)
- Application of control premia and discounts for lack of control
- Relation of company size and value
- Insolvency issues
- Better understanding of restricted stock, private market transactions and pre-IPO discounts
- Partnership discounts
- Industry studies
- Illiquidity premia as they relate to debt instruments
- Analyses of the data contained in frequently used databases (e.g., Pratt's Stats, BizComps, CapitalIQ, Partnership Profiles, FMV restricted stock data, Mergerstat control premia, Valuation Advisors' pre-IPO transactions, etc)
- Closed end fund discounts
- Applications of option-based and Monte Carlo analyses to valuation
The readers of BVR are keenly interested in a better way to apply the data used in valuations and ways to make their valuations withstand scrutiny by clients, auditors, taxing authorities and in litigation.
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