Mr. Bayley, a Managing Director, is the founder of Accumyn and serves as its President. He has served public and private businesses, governmental entities, and law firms with auditing, accounting, financial, and economic consulting services for over thirty years. A primary focus of his practice is analysis of financial damages and economic claims, valuation analysis, fraud and forensic accounting examinations, preparation of expert reports and expert testimony regarding accounting disputes, claims of financial and economic loss, and valuation opinions. His…
LUIGI CALABRESE
Mr. Calabrese has been retained by law firms to assist in matters involving lost profit, lost value, unjust enrichment and other financial and economic analysis. Luigi has also determined pecuniary damages for personal injury and wrongful death and wrongful termination for both plaintiffs and defendants. Luigi has appraised businesses, equity securities and specific assets. Types of securities valued include valuation of common stock of privately held companies on a controlling and non-controlling basis, partnership interests, corporate notes, incentive distribution rights,…
DAN WATSON
Dr. Watson is an expert on econometric and statistical analytics, valuation analysis, economic and financial damage claim computations, and risk management. He teaches Security and Asset Valuation at Rice University. He also serves as faculty advisor to student teams working as consultants to businesses as part of the school’s Advanced Learning Project. Dan is a Certified Valuation Analyst. Dan has recently advised a large industrial firm on the probability that non-tradeable executive stock options would “in the money” at…
MARIA TERESA RITCHEY
Ms. Ritchey has served in management and executive positions for public and private corporations in manufacturing, banking, agriculture, and not-for-profit sectors and has consulting and advisory services experience in both the US and South America. Ms. Ritchey’s leadership roles have included serving as financial manager, administrative director, assistant controller and chief financial officer. She has held management responsibilities in the fields of financial accounting and analysis, treasury, and human resources including payroll administration. Her business management experience has involved state…
HEALTHCARE
HEALTHCARE Accumyn’s approach is applied to the healthcare industry, combining analysis of data-intensive issues with innovative solutions to solve complex problems. Our objective is to harness and unlock the power of the extensive information maintained by payers, providers, manufacturers, and government entities industry participants. Through accessing financial, clinical, operations, and survey data maintained by healthcare industry participants, Accumyn develops the highest quality solutions and deliverables for providers, third-party organizations, attorneys, and government entities. Our healthcare industry experts have backgrounds in…
CYNTHIA SEALE
Ms. Seale is a Registered Nurse and a Certified Public Accountant with over 25 years serving the healthcare industry. She provides leadership to improve financial and clinical operations performance. Leadership roles include directing and participating in hundreds of performance improvement projects and delivering measurable successes by increasing revenue, decreasing costs, and improving the bottom line. Methodologies and tools are developed by Ms. Seale to analyze data and identify potential improvement areas. Her approach includes implementing processes to monitor and report…
JERRY TURNER
Mr. Turner is the founder and President of T-4 Investment Solutions LLC (T4IS). His clients include financial institutions, domestic and international governmental entities, law firms, and public and private businesses. Jerry provides a broad array of services, including quantification of damages, transaction assistance, mediation assistance, financial analysis, preparation of expert reports and expert testimony regarding real estate and financial disputes, operations review and analysis, contract examination and valuation analysis. Mr. Turner’s dispute experience includes assisting in matters such as tenant/landlord…
Hospital’s Economic Damages due to Construction Delays
Accumyn’s experts analyzed a hospital’s economic damages from the additional construction costs and rent paid on an unfinished diagnostic imaging facility. Shortly after the non-profit Texas hospital entered a long-term commercial lease, began construction and ordered the necessary equipment, expansion was halted when the hospital learned that an existing ground lease with the landowner had restrictive covenants in place that prohibited diagnostic imaging and signage rights. The hospital continued to pay rent on the unfinished space, incurred significant construction delay…
Forensic Accounting of MRI Business and Management Company
Accumyn’s forensic accounting analysis traced funds among two locations of a magnetic resonance imaging (“MRI”) business and its management company. The MRI business allegedly attempted to avoid paying its lease obligations for one of its locations because of poor performance. Each location was a separate legal entity, but they were being managed and operated as a single business enterprise by a management company. One entity was receiving a disproportionate amount of the scanning revenue from its management company, while the…
Fair Value of Physician Partnership with Hospital System
Accumyn’s expert provided testimony on the dissolution of a commercial real estate development of a prominent hospital system and management partnership of physicians, based on the minority partner’s claims of breach of contract, breach of fiduciary duties, and other causes of action. The Accumyn team determined the fair value of the partnerships’ carried profit interests in nine joint-venture projects related to cargo warehouses and related office space. Fair value was determined through consideration of the company’s internally developed financial models…