The Art of Business Valuation

Acknowledgments

I would like to acknowledge the following friends and professionals who went out of their way to assist me in the development and writing of this book. They contributed substantial personal time and significantly improved this book. Each has brought their outstanding technical backgrounds, personal brilliance, and experience to the book. I thank each of you.

• Michael Gregory, ASA, CVA, former PE, Certified General Appraiser
• Cheryl Hyder, CPA, CFF, ABV, CFE, CVA
• James M. King, CBI
• P. Dermot O'Neill, CPA, ABV, CVA, MAFF, ABAR
• Ronald D. Rudich, CPA/ABV/CFF, MS, MCBA, CVA/ABAR/MAFF, CM&AA, CMEA, BCA
• Alan Zipp, JD, CPA, CVA, CBA, CFE

I would also like to acknowledge my wife, Robbin Caruso, for unending support.

I acknowledge my parents Barbara Singel and Richard Caruso, who taught me that, “I would rather be approximately right than perfectly wrong.”

I would like to thank my long time partner Eddie Davis for his support. Parnell Black and Brien Jones for giving me the opportunity to edit “Around the Valuation World” webinar. That involvement led to writing this book.

Lastly, I would like to acknowledge Shannon Pratt, Jim Hitchner, Chris Mercer, Nancy Fannon, Fred Hall, Jim Alerding, Roger Grabowski, Jim Harrington, Lance Hall, Aswath Damodaran, and the many, many, unnamed consummate professionals who have both raised the bar for the business valuation profession and provided teaching and thought leadership. I aspire to perform at their level.