Harry Pattikawa has published valuation-related work in The European Business Valuation Magazine, a specialist European publication focused on business valuation practice and valuation thinking.
His article discusses the role of transparency, interpretability and cash-flow-implied cost of equity methods in valuation practice. The article examines how cost-of-equity estimates influence valuation and decision-making, arguing that discount-rate methodologies should be assessed not only by their statistical foundations, but also by their transparency, explainability and usefulness for decision-makers.