Article: Business valuations lure firms into new growth niche. (accounting firms) (Niche Strategy: Business Valuation; part 1: Market Intelligence)

Alan Mandell, a partner with Blum, Shapiro & Co. was sitting in a Hartford, Conn., courtroom as an expert business valuator a couple of years ago listening as the opposing expert testified.

The attorney asked, "How much did you get paid for this?" The expert replied that his fee was $150.

The judge looked down over his glasses at the mention of $150.

The following day, Mandell took the stand and the same attorney asked the same question. "I said $8,000," recalls Mandell.

The judge gagged. The guy who was being paid $150 was testifying the company was worth $1.6 million. Mandell, who was getting $8,000, was valuing it at $33,000. Mandell ...

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