Blog - Maraz Corporate Finance
In a constantly evolving financial environment, from the Maraz Corporate Finance Blog, we share analysis, trends and key insights on corporate finance, financing, corporate restructuring, valuation, company acquisitions and sales, and business strategy.
The Role of Expert Forensic Opinion in Shareholder Disputes
When a conflict between partners breaks out, the first instinct is usually legal: the bylaws, the shareholders’ agreement and the…
Benchmarking: How to analyse the competition to improve your strategy
Benchmarking: How to Analyse the Competition to Improve Your Strategy Almost every business owner I know can tell whether their…
Revenue Recognition: Spanish GAAP vs. IFRS 15 | Maraz
Revenue Recognition: a matter of contractual architecture Revenue recognition has ceased to be a matter of general accounting policy and…
Internal Fraud in Business: An Action Guide
Interan Fraud in Business Discovering that someone on the inside — a trusted employee, an executive, even a business partner…
Family Business Succession Plan: How to Ensure Continuity
Nine out of ten Spanish companies are family-owned, yet only one in three survives the handover to the second generation.…
Capital Allocation for CEOs: ROIC, WACC and the 5 Levers
Capital Allocation: There is an invisible frontier that separates the companies that merely grow from those that multiply their value.…
Participating Loans: The Complete Guide for Directors, Shareholders and Board Members
Participating Loan: Few financial instruments generate as much confusion —and as much potential— as the participating loan. For the Commercial…
Companies in crisis and the going concern principle
Companies in crisis and the going concern principle: there is one question almost no board asks in time, and yet…
Separating operating real estate into a Family SOCIMI: Legal and tax engineering
In successful family businesses, it is common for successive generations to diverge. What in the first generation was a single,…
EBITDA Multiples by Sector: 2026 Valuation Guide | Maraz
EBITDA Multiples by Sector: 2026 There is a question that, sooner or later, every family business owner asks: how much…
Locked Box vs. Completion Accounts: Which price-closing mechanism best protects the seller?
Locked Box vs Completion Accounts: Imagine that, after years at the helm of your family business, you receive a purchase…
How to design a Strategic Plan in the Family SME: Phases, tools and mistakes
The compass that almost no one has You look at most Spanish family SMEs and you wonder the same thing:…
