Markets — and business cycles — have never been anything but brutally honest. Over the past year, just about every given in the financial world has been forced under review. Profit margins, cash flow ratios, acquisition multiples, interest rates, real estate and stock market valuations — all have been re-examined in light of economic realities that lack, in the parlance of Wall Street, medium or long-term “clarity.” If there has been one overriding ...

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