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Houlihan Capital

Articles

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

Is your Investment Company STILL an Investment Company?

The Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) which amends the criteria that define an investment company, clarifies the measurement guidance,

Uptick in Dividend Recaps – Reduce the Risk

Uptick in Dividend Recaps – Reduce the Risk Current interest rates remain at historically low levels, even for already leveraged companies and firms with higher-risk

Listen to Morton – Get a Second Opinion

A fairness opinion is an effective, often necessary, risk management tool that determines whether the terms of a transaction are fair to stakeholders from a

SEC Expands Police Squad – Fund Violations Surpass 50%

SEC Expands Police Squad – Fund Violations Surpass 50% The Securities and Exchange Commission (SEC), in connection with the Dodd-Frank Act, has a dedicated team

If MOM says NO, the deal don’t go!

If MOM says NO, the deal don't go! Corporate transactions are on the rise, and increased activity results in an increase in shareholder challenges. A

SOC 1 Examination Completed – Officially SOC Compliant

Chicago, Illinois – March 2014 – Houlihan Capital, a financial advisory and boutique investment banking firm, that provides independent and defensible opinions of value that

SEC Expands Priorities – Focus on Valuation

The SEC’s Office of Compliance Inspections and Examinations (“OCIE”) previously named valuation practices as one of its areas of focus in both investment advisor and

SEC Increases Scrutiny of Valuation of Alternative Fund Investments

SEC Increases Scrutiny of Valuation of Alternative Fund Investments A recent Wall Street Journal article highlights that the U.S. Securities and Exchange Commission and other

Houlihan Capital Discusses Valuation and Fund of Funds

Pursuant to both AIMA’s Guide to Sound Practices for Hedge Fund Valuation and AIFMD, the Manager of a Fund-of-Funds (“FoF”) is required to ensure that