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Helping Judge and Jury Understand Valuation Testimony

By Mike McCurley, Barry S. Sziklay and Brian W. Clark
October 01, 2003

Most lawyers possess little more than a basic understanding of valuation approaches and techniques. If you have tried a complex valuation case, you may have found that some 'experts' know very little more. If professionals who regularly deal with complicated valuation problems have difficulty understanding how to value a business or other entity, one can imagine how challenging it is for a layperson to grapple with such a difficult subject. The purpose of this article is to provide attorneys and expert witnesses with the information and knowledge necessary to help a judge or jury understand valuation testimony.

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