Business Valuation Bayesian Network

Estimating Business Value with Bayesian Networks


Article from The Value Examiner, July/August 2021 issue, published by the National Association of Certified Valuators and Analysts® (NACVA®). All rights reserved. To learn more, please visit

Materiality: No, the SEC did not write SAB No. 99


Corporate Counsel serves up a mostly excellent article, Securities Law Disclosure Checklist for Alleged (or Confirmed) Misconduct. It outlines disclosures that public companies should consider regarding alleged misconduct by employees, directors, or officers (e.g., “accounting improprieties, disclosure failures, criminal or civil actions involving the company and/or management, scandalous personal indiscretions, threatened disciplinary actions, fraud, false statements, or omissions, […]

Doctor’s orders: Follow Georgia advance directives!


When it comes to following orders, MDs don’t have the best track record. This brings to mind advance directives for health care. They’re touted as estate plan essentials but do they really work? It turns out that their practical impact depends on the willingness of healthcare providers to read and heed what patients write. In her excellent book, The […]