Articles

Below is a selection of articles and other resources published by Principals of Veracap and Campbell Valuation Partners Limited

Private Equity Opportunities
November 2007
CMA Management Magazine
PrivateEquityOpportunities.pdf

The Sale Process
July/August 2007
Business Voice
TheSaleProcess3.pdf

Selling a Private Company - Preparing for the Sale
June 2007
Business Voice
VeracapJune.pdf

Selling a Private Company
April 2007
CMA Management Magazine
April2007CMAArticle.pdf

An Opportunity for Business Owners
March 2007
Business Voice
Business_Voice_An_Opportunity_for_Business_Owners.pdf

Strategies for Shareholder Value Enhancement
January 2007
CMA Management
Shareholder_Article-CMA_Mag.pdf

Business Valuation in the Context of Estate Planning
December 6, 2005
Business Valuation in the Context of Estate Planning.pdf

Management Buyouts: A Framework for Value Realization
August/September 2005
CMA Management
ManagementBuyouts.pdf

How to Get Out: Canadian Business
September 2005
Howtogetout.pdf

2004 - Advocacy & Taxation in Canada
by Irwin Law
Edited by David W. Chodikoff and James L. Horvath
Chapter 15 \The Litigious Elements of Business Valuation
by Howard E. Johnson, MBA, FCMA, CA, CBV, CPA, CFA, ASA,
Campbell Valuation Partners Limited

Advocacy and Taxation in Canada, brings together contributions from 30 writers including distinguished judges, leading academics, and legal and accounting experts dealing with all aspects of tax litigation and substantive tax law. Howard E. Johnson authored the chapter titled The Litigious Elements of Business Valuation. The chapter deals with the valuation of business interests as it relates to income taxation in Canada. The discussion focuses on the determination of the fair market value of the shares of a privately-held Canadian company and the valuation issues that frequently are contested at trial.
This document is available in Adobe PDF format: LitigiousElementsOfBusinessValuation.pdf

The Conundrums of Comparable Company Multiples
June 2003
CICBV Eastern Regional Conference
ConundrumsOfComparableCompanyMultiples.pdf

Valuing The Business: Strategies For Structuring Your Purchase Price
May 2003
ValuingTheBusiness.pdf

Environmental Liability is Increasingly Important in Business Valuations
January 2003
The Lawyers Weekly
EnvironmentalLiability.pdf

Measure for Measure – Creating and Managing Shareholder Value December/January 2003
CMA Management
MeasureForMeasure.pdf

Post-Acquisition Pressure
November 2002
CMA Management
PostAcquistionPressure.pdf

Let's Make a Real Deal - Looking beyond price in mergers and acquisitions.
June 2002
CMA Management
Let'sMakeARealDeal.pdf - 97.5 K

Common Deficiencies Impair Credibility of Reports
March 2002
The Lawyers Weekly
CommonDeficiencesBusinessValuationReports.pdf

Financial Statement Analysis in Mergers and Acquisitions
October 2001
Canadian Institute
Financial_Analysis_In_Mergers_Acquisitions.pdf

Valuation Issues in Shareholders’ Agreements
August 2001
The Canadian Association of Financial Planners
ValuationIssuesInShareholdersAgreements.pdf

Kicking the Tires: Determining The Cost of Capital in Corporate Acquisitions
May 2001
CMA Management
KickingTheTires.pdf

Establishing Royalty Rates in Licensing Agreements
March 2001
CMA Management
EstablishingRoyaltyRates.pdf

Reducing the Risks in Joint Ventures
December/January 2001
CMA Management
ReducingRisks.pdf

Corporate Strategy and Shareholder Value
January 2001
Federated Press M&A Valuation for CFO’s Conference
CorporateStrategy_ShareholderValue.pdf

Protecting Your Piece of the Pie : Putting together an effective shareholders agreement
CMA Management
October 2000
ProtectingPieceofPie.pdf

Creating Synergies; realizing the strategic value of acquisitions
July/August 2000
CMA Management
creatingsynergies.pdf - 327kb

Assessing The Cost of Capital
1998
Financial Intelligence Journal
AssessingTheCostOfCapital.pdf