The Journal has been created by OIV – Organismo Italiano di Valutazione, the Italian Valuation Standard Setter – to provide a forum for discussion and to foster progress in the field of business valuation.
The Journal intends to share ideas and solutions to advanced valuation problems common to different geographical areas and broader sectors by publishing high-quality, practitioner-relevant articles. The journal’s objective is to stimulate the exchange of the best practice, practical solutions, evidence and, more generally, experiences developed in academia and international professional practice for the cultural and professional advancement of the Business Valuer community.
The first edition of the Journal includes the following articles:
- Implied Cost of Capital: How to Calculate It and How to Use It (Mauro Bini, Bocconi University)
- Solvency II Framework in Insurance Equity Valuation: Some Critical Issues (Stefano Giuliani, Giulia Raffo, Niccolo` Dalla Palma)
- Bank Valuation Using Multiples in US and Europe: An Historical Perspective (Mario Massar, Christopher Difonzo, Gianfranco Gianfrate, Laura Zanetti)