Michael Moscarelli
Vice President
Michael Moscarelli is a Vice President in Houlihan Capital's Valuation and Financial Advisory practice. Mr. Moscarelli performs valuation analyses for financial reporting (ASC 820, 718, 805, and 350), tax, strategic planning, and transaction opinion (fairness, solvency, and capital adequacy) purposes. He has experience performing a variety of valuation engagements for private and public companies across biotechnology, cryptoassets, SaaS, telecom, CPG, SPACs, and a variety of niche industries. His responsibilities include financial analysis, due diligence, and creating valuation reports. Michael helps to lead the firm's SPAC fairness opinion practice.
Mr. Moscarelli holds an M.S. in Finance from Villanova University and Bachelor's degrees in Finance and Media from Temple University.
How Fairness Opinions Actually Work in a DESPAC Transaction — Michael Moscarelli
Michael Moscarelli of Houlihan Capital on projection disclosure risk in a DESPAC — why the financial forecasts shared with the fairness opinion team enter public filings and become the single biggest post-close liability for target CEOs.