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Houlihan Capital

Insights

Market Intelligence, Industry Analysis, and Advisory Perspectives from Houlihan Capital

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Houlihan Capital publishes research, analysis, and educational content across the industries and service areas we cover. Select a category to explore.

Quarterly Reports

Quarterly market intelligence covering M&A activity, valuation trends, and sector developments across our core industries.

Articles

Analysis and perspectives on valuation, transaction advisory, and financial topics relevant to our clients and their advisors.

News

Transaction announcements, firm updates, and Houlihan Capital in the press.

101 Guides

Foundational explanations of key advisory concepts, written for business owners, fund managers, and professional advisors.

ASC 350 Intangibles – Goodwill and Other: Goodwill Impairment for Financial Reporting and Step Zero Test

Overview Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350 provides guidance on financial accounting and reporting related to goodwill and other intangibles

Houlihan Capital’s whitepaper on ESOPs

Houlihan Capital’s whitepaper on ESOPs What is an ESOP? An Employee Stock Ownership Plan (“ESOP”) is a defined contribution retirement plan, authorized by the Employee

Going Private vs. Going Dark

Public companies are required to comply with United States Securities and Exchange Commission (SEC) filings and regulations. On average, public companies can spend anywhere from

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