In his thought-provoking piece “Unimpeachable AI Guardrails”, Zach Meyers explores the ethical challenges AI introduces to the valuation profession. Using the metaphor of a literal guardrail (and a real-life car crash), he emphasizes the importance of principle-based standards over mere checkbox compliance.
- Why Experts Must Evolve from Neutrality to Authentication - In the landmark 20th article of the Unimpeachable Neutrality series, forensic and valuation expert Zachary Meyers, CPA, CVA, argues that the traditional standard of neutrality is no longer sufficient in an age shaped by deepfakes, AI-generated evidence, and digital manipulation.
This paper by Pablo Fernandez, Diego Garcia de la Garza and Lucía F. Acín contains the statistics of a survey about the Risk-Free Rate (RF) and the Market Risk Premium (MRP) used in 2025 for 54 countries.
The Presidential Task Force on Intellectual Property Reporting for Brands (PTF) of the International Trademark Association (INTA) has published recommendations on intellectual property reporting for brands.
The Valuation Book is a comprehensive introductory valuation guide for investors, managers, accountants, lawyers and anyone else who needs to value a business.
Authors: Mark Aleksanyan / Kenneth Lee / Matthias Meitner / Neil Pande
The authors find that the valuations of venture-backed startups in which investment funds invest are driven more by the valuations of their peers than by their fundamentals, such as operating performance.
Paper by Björn Imbierowicz and Christian Rauch (June 12, 2024).
The World Intangible Investment Highlights, co-published annually by the World Intellectual Property Organization (WIPO) in partnership with the Luiss Business School (LBS).
Kroll’s ESG and Global Investor Returns Study (“ESG Returns Study”) analyses the relationship between a company’s total stock returns (dividends plus capital appreciation) and its MSCI environmental, social and governance (ESG) ratings over the 2013−2021 period.