3Q 2022 Update: Middle Market Credit Spreads, Required Returns
Sustained Sell-Off in More Liquid Markets Since 2021 Continues to Impact Direct Lending Markets in 3Q 2022
Evaluating Private Company Lease Accounting Options Under ASC 842
The holiday is nearly over for many private companies with significant right-of-use assets meaning companies will need to adopt ASC 842 effective Jan. 1, 2023, in preparation for their first calendar year-end reporting date.
SPAC Market Update: Who turned on the lights?
After years of hype, de-SPAC results are disappointing, stock performance has cratered, and the SEC is hitting the breaks.
Do Impairment Indicators Exist?
In analyzing four factors that will likely incur increased audit scrutiny, do patterns emerge that can indicate impairment?
2Q 2022 Update: Middle Market Credit Spreads, Required Returns
Syndicated market activity in 2Q 2022 indicated wider primary and secondary credit spreads as increased volatility trends accelerate.
Mid-Year Deals Update: From a Boil to a Steady Simmer
Heading into the second half of 2022, market participants look to transact before tax code changes, buyers & sellers consider impacts from many exogenous factors.
1Q 2022 Update: Middle Market Credit Spreads, Required Returns
Syndicated markets experienced increased volatility and widening in some secondary markets as capital markets as central bankers tighten policy to combat inflation and the Russian invasion of Ukraine.
Machinery & Equipment Valuations: Understanding the Importance of a Site Inspection
Three machinery & equipment valuation engagement scenarios highlight when a site inspection is required.
Middle Market CLOs: Proven Stable Performance in Volatile Credit Markets
The history and data of collateralized loan obligations show that CLOs, in general, and middle-market CLOs specifically, continue to perform very well through various economic cycles and market shocks.
How Direct Loan Market Participants Are Handling the Handoff from LIBOR to SOFR
SOFR is emerging as LIBOR’s benchmark successor for private loan market participants. Key differences in maturity and credit profiles must be considered.