Incorporating ESG Performance in Equity Valuations
Environmental, social, and governance (“ESG”) investments have seen significant growth over the past two decades. Research has suggested that ESG status has important implications for equity valuations. In this article, we examine several studies that provide the building blocks for analysts who might consider incorporating ESG factors into an equity valuation.
Key Considerations Regarding the Valuation of “Small” Businesses
Although the procedures are similar, small businesses can present unique factors that valuation professionals must consider. Normalization of financial data is a particularly important step, regardless of the methods used.
The Tax Benefits and Challenges of Allocating Total Business Goodwill to Personal Goodwill in a Transaction
In transferring assets from one enterprise to another, it may be important to distinguish between personal goodwill and entity goodwill for tax reasons. This article notes how closely-held-business owners can realize significant tax savings if they can allocate portions of the total transferred enterprise value between company-owned entity goodwill and individual shareholder or employee-owned personal goodwill.
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