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The Value Examiner

Issue July/August 2025

The Value Examiner magazine is published by the National Association of Certified Valuation and Analyst (NACVA). Articles in this issue:

  • Fresh Perspectives, AI Insights
    By Daniel Shiffrin, JD, Editor, The Value Examiner
  • Valuation of Conservation Restrictions: Conservation Purpose, Qualified Organization, Audit Risk, and Qualified Appraisals (Part II of III)
    By Alan B. Clements, PhD, Esq., CPA, and M. Catherine Cleaveland, PhD
  • Academic Research Briefs
    By Peter L. Lohrey, PhD, CVA, CDBV
  • Valuation of Freestanding Emergency Departments (Part II of II)
    By Todd Zigrang, MBA, MHA, FACHE, CVA, ASA, ABV, and Jessica Bailey-Wheaton, Esq.
  • Courtside View: Valuation and Financial Forensics Perspectives from the Bench
    By Michael J. Molder, JD, CPA, CFE, CVA, MAFF

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