Dr. DiCicco's Blog Page
Read the latest and updated information on various business valuation related topics
Dr. Joel DiCicco is a CPA with over 30 years of practitioner experience in finance, taxation, and accounting/auditing. For approximately 20 years, Joel worked for the IRS with increasingly responsible jobs leading up to his position as Territory Manager for Financial Products. In this role, he worked and supervised the most complex and sophisticated tax structuring and valuation issues, utilizing many of the latest forensic techniques applied in tracking the true substance of transactions. He also served on details as Territory Manager for both Global High Wealth and Large Business Employment Taxes. Dr. DiCicco has been a faculty member at Florida Atlantic University for more than 15 years and is now a full-time instructor for the Graduate Executive MBA program. Over these years, he has taught courses in accounting, finance, and taxation. In addition, Joel lectures on Financial Risk Management and Derivatives, as well as Financial Statement Analysis and Valuation, for the Master of Science in Finance program. He is also the Co-Founder and a Principal Consultant of the Center for International Business Valuation, which conducts training programs in valuation and data analysis. Dr. DiCicco earned his PhD in Public Administration focusing on Budgeting and Finance, and has both a master’s in taxation and an MBA in finance. Dr. DiCicco holds credentials in valuation from both the International Society of Business Appraisers (ISBA) and the IACVS.
On the Role of Business Valuation Standards from the Perspective of End-users
Hi everyone, The holiday season is around the corner and hope you are all keeping healthy! This week’s blog looks at a recent article published in September 2021 by Drs. Broekema, Perepechko, and Rabel. Their article addressed the role of valuation standards and its...
New Global Minimum Tax
Hi everyone, Hope all is well. As we all know taxation plays a huge role in corporate valuation and this new agreement today might have significant implications. The Organisation for Economic Co-operation and Development (OECD) announced support from 136...
Complexity Score Discounting
Hi everyone, Hope all is doing well. A very well-respected valuator asked me if I knew of Dr. Damodaran’s Complexity Score discount model. I responded with an affirmative no but it definitely piqued my interest. After researching via “Dr. Google”, I...
Valuation and Tax Administration
Hi everyone, Hope this blog once again finds you doing great. In this month’s blog, I decided to make reference to a very recent Law Review article on tax administration and valuation authored by Leandra Lederman ((Lederman, Leandra, Valuation as a Challenge for...
Black-Scholes accuracy during financial crises
Hi everyone, Can you believe we are at the midpoint of the year 2021? Today’s blog is on the accuracy of Black-Scholes (“B-S”) option pricing model. As we know, the B-S model is used to value option premiums. However, both practitioners and academics understand...
Special Purpose Acquisition Company (“SPAC”)
Hi everyone, Hope this blog finds you all doing great and getting back to some type of normalcy. For this month’s blog, I had to decide which topic to discuss as there were many to choose from the firing of the Chairperson of the Public Company Accounting Oversight...
Valuation of Early-Stage Companies
Hi everyone, Hope we are all recouping from 2020. In this month’s blog, I like to address the need to understand valuation techniques for early-stage companies. With SPACs (Special Purpose Acquisition Companies) all the rave today, valuators must ensure...
Academic Paper- Level 3 Derivative Restatements
Hi everyone, Hope this month’s blog finds you all doing well and keeping healthy. As one who teaches in academia, I do write academic papers once a year with my fellow faculty and doctoral students to enhance knowledge in my field. My most recent article...
Distinguishing Debt from Equity- Here we go again!
Hi everyone. Hope you are all hanging in there with the Virus still around. Hopefully, this will not be around for that much longer. In the meantime, once again, FASB is looking at the standards on distinguishing debt from equity. This area has...
Convertible Instrument Simplification Rule
Hi everyone. Hope you are keeping healthy during the never ending COVID-19 pandemic. For this month’s blog, I like to address a certain type of derivative product which the Financial Accounting Standards Board (FASB) enacted a simplification rule. ...
Contact Us
The Center for International Business Valuation (CfIBV)
20289 State Road 7, Suit 400 Boca Raton, Florida 33498
+561-440-2053
info@cfibv.org
Recent Comments