valuations of their current fund. In this paper we analyze whether these valuations are fair, whether the extent of conservative … or aggressive valuations differ during the life of the fund, and at what stage interim performance measures predict … ultimate performance. This paper is the first to use the quarterly valuations and cash flows for the entire history of 761 fund …

Global Resource Private Equity Fund LP, alleging possibly inflated or exaggerated valuations of one of its holdings from a …

an active market valuation, these estimates rely on the subjective valuations of the fund managers. Previous research … documents inaccurate valuations that lag behind the real intrinsic values of the investments. This paper shows that adopting … fair value accounting increases the accuracy of the interim fund valuations of buyout funds significantly. This increase is …

I investigate whether and how private equity fund managers (GPs) inflate their interim fund valuations (net asset … inflated fund valuations during fundraising periods and provide evidence supporting the argument that low reputation GPs are …