Business analysis
Practical perspectives on company analysis, benchmarking, financial performance and strategic decision-making.
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Company benchmarking tools for M&A: a practical breakdown and what to look for
Benchmarking a company against the right peers is one of the most time-intensive steps in any deal process. Here is what a serious benchmarking tool needs to deliver, and what sets the best apart.
EU AI Act compliance for audit firms: what the documentation requirements actually mean
The EU AI Act is in force. For audit and valuation teams using AI, the documentation, reproducibility, and human oversight obligations are already creating real compliance exposure.
Cost of capital under IDW S 1 and KFS/BW 1: why your beta factor needs a paper trail
Germany's IDW S 1 and Austria's KFS/BW 1 were both rewritten in 2026, tightening the rules on cost of capital. Here is what changes for beta factors, peer groups, and audit trails.
AI agents in auditing: the Big Four are moving fast, and liability stays human
EY, Deloitte, PwC and KPMG are deploying AI agents to handle independent audit steps. The technology is moving quickly. The liability question is not yet resolved. Here is what it means in practice.
Why banks need a new quality of decision support in 2026
Credit decisions need to be faster and better grounded, yet data complexity keeps growing. Louis Flach on why classic analysis hits its limits and what a better approach looks like in 2026.