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The Value Examiner

Issue May/June 2026

The Value Examiner magazine is published by the National Association of Certified Valuation and Analyst (NACVA). Articles in this issue:

  • The Impact of Payment-in-Kind Instruments on Discounted Cash Flow Models
    By Michael D. Pakter and Miranda Kishel
  • Valuation of Partial Interests in Real Estate Holding Companies: A Factor-Based Income Approach
    By Donald Sonneman
  • Academic Research Briefs
    By Min Ca
  • Urgent Care Centers: Finding Value in the Continuum of Care (Part I of II)
    By Todd A. Zigrang and Jessica L. Bailey-Wheaton
  • Courtside View: Valuation and Financial Forensics Perspectives from the Bench
    By Michael J. Molder

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