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Houlihan Capital

Articles

Analysis and Perspectives on Valuation, Transaction Advisory, and Financial Topics

Understanding Valuations of Unicorns

When venture capitalist Aileen Lee coined the term “unicorn” in the fall of 2013 to describe a start-up technology company that had achieved a valuation

Why Valuations Matter to Lenders

Why Valuations Matter to Lenders On March 22, 2013, bank regulators consisting of the Office of the Comptroller of the Currency, the Board of Governors

Why You Need to Understand the Custody Rule

Why You Need to Understand the Custody Rule Seven years after the 2008 financial crisis, the full significance of the ensuing laws, rules and regulations

Transaction Announcement – Label Vision Systems

Houlihan Capital is pleased to announce the sale of Label Vision Systems, Inc. to Microscan Systems, an operating company in Spectris plc’s (LSE:sxs) Industrial Controls

Time May Be Slipping Away to Discount Valuations

Time May Be Slipping Away to Discount Valuations Proposed regulations to limit tax planning strategies in connection with valuation discounts could be implemented later this

Funds, Directors & Fiduciaries – YES, Valuation Matters!

Funds, Directors & Fiduciaries – YES, Valuation Matters! The Securities and Exchange Commission recently settled charges against AlphaBridge Capital Management, which was alleged to have

EXCHANGE-TRADED FUNDS – Illiquid Security Valuation

EXCHANGE-TRADED FUNDS – Illiquid Security Valuation Exchange-Traded Funds (ETFs) are investment funds that combine the features of a mutual fund and a closed-end fund. ETFs

Surprise – Director Comp Must Be Fair

Surprise – Director Comp Must Be Fair Stockholder approval of an incentive plan is not a foolproof defense against an “entire fairness review” of self-compensation

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