Share valuation exercises in corporate disputes extends far beyond accounting formulas. This article highlights the pivotal role of experts in determining fair value, emphasizing methodology selection, adherence to scope, and the subsequent interplay of all these factors with judicial scrutiny. Courts ultimately decide valuations, weighing expert reasoning against objective standards. Experts must craft reports that not only withstand cross-examination but also persuade the Court to adopt their conclusions. Ultimately, valuation exercises are not just about numbers; they are about credibility, reasoning, and the ability to guide the Court toward a just outcome.
Author:
Amitaesh Thevananthan, Senior Associate