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Articles for counsel on what makes a business valuation expert witness report reviewable, and how an opinion is connected to the assignment, the record, and the conclusion.

Last reviewed October 2026
Enterprise Value vs. Equity Value: Understanding the Difference in Business Valuation Disputes
How enterprise value and equity value differ, how debt, cash and non-operating assets affect the reconciliation, and what counsel can ask when reviewing a valuation report.
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Last reviewed September 2026
What Makes a Business Valuation Expert Witness Report Defensible?
How counsel can review whether a business valuation expert witness report is supported by the assignment, evidence, methodology, assumptions, and a traceable conclusion.
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