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reading path

Valuation and diligence

An owner or CFO who wants to understand the numbers rather than receive them

Enough to challenge your own advisors intelligently, which is the point.

Why this order

Private company valuation is genuinely different from the public-market version most material teaches, so this path starts there rather than with a general text. It moves from private-market mechanics, to the standard reference, to the evidence on how well forecasts actually predict, and ends with the liquidity discount that explains much of what a private seller experiences.

The path

1
Private Capital Markets: Valuation, Capitalization, and Transfer of Private Business Interests
Robert T. Slee · Second edition, 2011

Start here. Private companies are valued differently, and this is the argument for why.

2
Valuation: Measuring and Managing the Value of Companies
Tim Koller, Marc Goedhart, and David Wessels (McKinsey & Company) · Eighth edition, 2025

The standard reference. Use it to understand method, not to produce your own number.

3
The Valuation of Cash Flow Forecasts: An Empirical Analysis
Steven N. Kaplan and Richard S. Ruback · The Journal of Finance, 1995

How well do cash flow forecasts actually predict? A useful corrective to model confidence.

4
The Price of Corporate Liquidity: Acquisition Discounts for Unlisted Targets
Micah S. Officer · Journal of Financial Economics, 2007

The price of illiquidity, which is most of the gap between what owners expect and receive.

5
The Art of M&A: A Merger, Acquisition, and Buyout Guide
Alexandra Reed Lajoux · Fifth edition, 2019

The practitioner reference for diligence scope. Dip into the relevant chapters.

Where this leaves you

You will understand what drives a multiple, why your advisors’ numbers differ, and which diligence findings actually change price.

Acquisition Conciergeorientation · not legal, tax or valuation advice
Glad to help. Tell me roughly where you are and how much time you actually have, honestly rather than aspirationally, and I will pick the two or three works that will pay for their reading time fastest. If what you need is a program rather than a book, or an advisor rather than either, I will say so.