Hello Everyone,

As we begin Volume 34, I'd like to remind you that the Business Valuation Review is not only the oldest but also the leading publication in our profession. Valuing a business is not a “cookbook” procedure, and there are different approaches, and different experts have varying views on whether to and how to implement the approaches. Business Valuation Review is not a cookbook, but a forum for experts to share empirical and theoretical models and ideas for the profession to consider. We have articles and letters to the editor that have differing views on topics.