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Perspectives

Perspectives

J.S. Held Acquires Shechter & Everett to Expand Forensic Accounting Capabilities for Family Law Disputes in Florida

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Our perspectives feature the viewpoints of our subject matter experts on current topics and emerging trends.

In these articles, J.S. Held experts share their latest insights, ideas, and perspectives on a variety of topics impacting businesses, society, the economy, and the environment.

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  • Artificial Intelligence (AI)
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Expert Analysis and Commentary: Energy Sector
Expert analysis on energy transition, renewable projects, markets, and insurance risks covering technical, financial, and geopolitical challenges.
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SPAC Litigation and Economic Damages Theory in the Delaware Courts
Learn how SPAC lawsuits reshape disclosures, fiduciary duties, and shareholder rights—and what recent Delaware rulings mean for liability and damages...
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AI Washing and the Imperative for Board Governance
This article defines “AI washing” and provides an effective framework for managing this material board-level governance, fiduciary, and enterprise value...
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IEEPA Tariff Refunds: Clarity on Eligibility, Complexity in Recovery, and a New Wave of Disputes
This article examines the critical challenges that the new tariff refund process poses for business leaders and legal advisors.
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Lending Climate in America – 1st Quarter 2026 Survey
Lenders indicate which sectors they consider most volatile and provide their near-term and longer-term outlooks for the US economy.
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Globalization Rewired: Resilience and Opportunity in a Fragmented Global Economy
Globalization isn’t ending—it’s reorganizing in response to geopolitical risks, shaping long-term planning, valuation, underwriting, and governance.
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Ensuring Data Authenticity and Governance in Litigation and Business Environments
Artificial intelligence has made it harder to verify data authenticity. This article explains what steps companies should take to ensure...
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Lending Climate in America – 4th Quarter 2025 Survey
Lenders remain optimistic about the US economy's performance in the fourth quarter of 2025 and expect its six-month performance to...
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AI as IP™ Framework: For Boards, Executives, and Investors
This article provides conceptual frameworks for valuing and accounting for Artificial Intelligence (AI) as a company's productive capital.
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Fraud Leaves a Trail: How Forensic Accounting and Digital Investigations Expose Financial Misconduct
A guide to conducting forensic accounting and digital investigations, outlining critical steps, common pitfalls, and real-world case examples.
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Increasing Exit Multiples: IP and AI Asset Management in M&A Transactions
The management of IP and AI resources has become crucial to value creation and can influence EBITDA valuation multiples in...
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Toying with Fraud and Playing with Consequences
This article highlights two fraud cases involving toy companies that resulted in reputational damage, financial losses, and regulatory scrutiny.
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