Corporate Valuation in Mergers and Acquisitions 

Corporate Valuation in Mergers and Acquisitions, by the incomparable Sam Thompson, provides foundational perspectives regarding legal, finance, accounting, and economic aspects of valuation in merger and acquisition (M&A) transactions. This newly supplemented treatise (December 2025) serves as a guide for lawyers examining the roles of investment bankers, valuation experts, and the courts in valuing targets.  

Highlights of this second release include: 

  • A new chapter, Chapter 21, A Brief Introduction to Cryptocurrency and the Valuation of Cryptocurrency in M&A and Related Transactions. 
  • A new chapter, Chapter 22, A Brief Introduction to the Impact of Artificial Intelligence (AI) in Valuation of Companies Engaged in M&A, introduces valuation-related AI and its emerging issues. 
  • An analysis of the newly issued “International Valuation Standards Council’s 2025, International Valuation Standards” (Section 1:13)  
  • An updated section introducing “Professor Damodaran’s Discussion of the Hurdle Rate in a February 2025 ‘Musings on Markets’ Post” (Section 11:9.5
  • A new section titled “A Brief Introduction to the Impact of Tariffs on Valuation” (Section 20:11

Order a print copy today.