Mark G. Filler Publications

“The Role of the Accountant as Expert”, Maine Lawyers’ Review, May, 1996

“Measuring Damages in Business Interruption Losses”, Maine Lawyers’ Review, September, 1999

“Is There a Buy-a-Job Phenomenon in Business Valuations?”, Valuation Strategies, July/August, 2004

“Dark and Stormy Night-Determining Lost Net Income During Construction”, The Value Examiner, January/February 2005

Contributor to NACVA’s Quarterly Marketing Newsletter, “Insights on Valuation”, 2005 – present

“Revisiting Regression Analysis and the Market Approach”, CPA Expert, AICPA Newsletter for Providers of Business Valuation, Forensic, & Litigation Services, Summer 2006

The Application of Regression Analysis to the Direct Market Data Method“, FOCUS Newsletter of the AICPA Business Valuation and Forensic & Litigation Services Section, August/September 2006, October/November/December 2006, March/April 2007, May/June 2007, July/August 2007

Counterpoint Monte Carlo“, Valuation Strategies, March/April 2007

Getting the Facts Behind the Figures”, CPA Expert,AICPA Newsletter for Providers of Business Valuation, Forensic, & Litigation Services, Winter 2008

Member of the Editorial Board, The Value Examiner, 2008 – present

Short-Term Sales Forecasting Using A Seasonal Adjustment Model”, Valuation Strategies, May/June 2008

CounterPoint—Regression Analysis and the Closely Held Company“, Valuation Strategies, July/August 2008

Testing the Significance of a Damaging Event”, Valuation Strategies, November/December 2008

Forensic Accounting in Matrimonial Divorce Engagements, James A. DiGabriele, Editor, R.T. Edwards, Inc., 2009, co-authored chapter on Considering the Market Approach in Matrimonial Valuations

Regression Analysis and Market Data Can Produce Accurate Business Valuations”, Valuation Strategies, March/April 2009

Econometric Forecasting in a Lost Profits Case”, The Value Examiner, May/June 2009

A Second Course in Regression Analysis as Applied to Valuation and Lost Profits“, Business Valuation Review, Summer 2009

Choosing a Sales Forecasting Model: A Trial and Error Process“, The Value Examiner, July/August 2010

Letter to the Editor regarding “Demographic Trends: Apportioning the Active and Passive Components”, Business Valuation Update, February 2012

Letter to the Editor regarding “How Regression Analysis Makes the Market Approach More Valuable“, Business Valuation Update, June 2012

Letter to the Editor regarding “Harmonic Mean Value: The Appropriate Measure of Central Tendency“, Business Appraisal Practice, First Quarter 2012

A Quantitative Approach to Commercial Damages – Applying Statistics to the Measurement of Lost Profits, Wiley 2012, co-authored with James A. DiGabriele

The Bizcomps Database, the Size Effect Phenomenon and a Necessary and Sufficient Sample Size: A Response to Toby Tatum, Business Appraisal Practice, Third Quarter 2012

Further Insights While Applying Statistical Procedures to the Transaction Databases: A Reply to C. Frederick Hall, III, Business Appraisal Practice, Third Quarter 2012

Adjusting Seller-Financed Selling Prices to Their All-Cash Equivalent Value: A Response to Toby Tatum, Business Appraisal Practice, Fourth Quarter 2012

Why Transferable Personal Goodwill Ought to be Included in the Marital Estate”, The Value Examiner, May/June 2013

Three Short-term Econometric Sales Forecasting Models (Part 1)“, The Value Examiner, September/October 2013

One Explanation for the Variance in the Price/EBITDA Multiple Given a Fixed Amount of EBITDA“, QuickRead, August 24, 2017