Nicholas Martin’s experience covers a broad range of matters involving valuation, financial modeling, and accounting. He has particular expertise with valuation and accounting for mergers and acquisitions (M&A). As a member of Cornerstone Research’s Applied Research Center, Dr. Martin provides economic and financial analysis and expert support in all phases of commercial litigation, including fact and expert discovery, deposition, arbitration, and trial.
Dr. Martin specializes in matters that raise complex valuation issues, including commercial disputes, merger sale processes, appraisal and bankruptcy proceedings, and arbitration. He calculated lost profits in Revvity Signals Software Inc. v. Cloud Software Group Inc., assessing the management forecast of earnings, lost profits damages, and variable costs. Dr. Martin has performed valuation analyses in connection with fairness opinions for M&A transactions and entire fairness litigation in the Delaware Court of Chancery.
Dr. Martin’s accounting experience encompasses a wide variety of transactions, major antitrust cases, and municipal finance and managerial accounting matters. He has expertise in applying U.S. Generally Accepted Accounting Principles (GAAP) and governmental accounting standards.