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Strengthening GP/LP relationships: The role of valuation reporting

While most industry practitioners seem to welcome improved reporting guidelines, some resistance to formal valuation standards based on fair value assessments remains within the general partner community, according to the Centre for Private Equity and Entrepreneurship at the Tuck School of Business.

This resistance is based on the perceived implications of standardised valuation procedures, which would include improved transparency, but also increased volatility in interim performance and portfolio valuations.

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The Center for Private Equity and Entrepreneurship aims to produce practical and insightful global private equity and entrepreneurship research and education. It covers both macro and micro issues relating to private equity in areas such as capital markets, financing structures, governance and entrepreneurship.