Mid-Year Financial Advisory Outlook - H1 Valuation Insights | Kroll

Valuation Outlook

The World Cup Effect: Trends, Opportunities and Risks

Valuation Insights H1 2026

The 2026 World Cup is underway, with 48 nations competing across the widest geographical range in World Cup history. While the tournament buzz will culminate on July 19, the economic impact across North America could be long-lasting. Major League Soccer (MLS), which was founded through the U.S.-hosted 1994 World Cup, is poised to leverage this year’s tournament to take a next step globally; its collective bargaining agreement (CBA) and media rights deal with Apple are set to expire in 2028 and 2029, respectively.

The latest edition of Valuation Insights analyzes potential tailwinds from the 2026 World Cup and breaks down another hot topic in the sporting universe—college athletics. With the U.S. Senate recently unveiling a bipartisan bill to help college sports, we make the case for implementing a collective bargaining agreement, as the added cost burden of NIL has drastically altered the financial and operational model of the NCAA.

We further take a deep dive into valuation best practices off the back of our Kroll Alternatives and Asset Management Conference in London and share our holistic perspectives on the private credit landscape.

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Kroll Perspectives: 2026 World Cup

With 48 national teams competing in 16 cities, the World Cup poses tremendous logistical and security complexities. Kroll is uniquely positioned to break down everything from the advanced security protocols necessary to ensure safety of spectators and players to the long-term economic impacts of the World Cup.

Kroll Perspectives: 2026 World Cup

NCAA’s NIL Conundrum

The quick introduction of NIL has created a wild-west market with few consistent rules, uneven oversight and limited cost discipline. A collective bargaining-type agreement may now be urgently needed to establish the governance structure needed to support pay-for-play.

NCAA’s NIL Conundrum

2026 Goodwill Impairment Study

The Valuation Services business of Kroll is pleased to present the 2026 U.S. Goodwill Impairment Study. The study examines goodwill impairment (GWI) trends from January through December 2025 of over 8,300 publicly traded companies incorporated in the U.S. Our inaugural study was launched in 2009 and since then we have published numerous studies that present goodwill impairment trends recorded by U.S.-based companies and industries.

2026 U.S. Goodwill Impairment Study

Cost of Capital in the Current Environment Infographic

The May 2026 infographic provides insights on long-term inflation expectations, stock market performance, global credit spreads, consumer and business confidence indicators, real GDP growth estimates for various regions/countries and more. This edition of the infographic expands projected real GDP coverage to Australia and Mexico.

Infographics and Analytics Feature

Lens on Private Credit

Kroll is uniquely positioned to help at all phases of the credit cycle, offering independent third-party valuations, a robust Private Credit Benchmarks platform, due diligence and innovative restructuring capabilities. Private credit, which has grown exponentially since the financial crisis and plays a vital role in the economy, has been under the microscope in recent months.

Lens on Private Credit

Unlocking Value: The Strategic Benefits of Engaging Third-Party Valuers for Building Valuation Waterfalls

In today’s volatile, AI driven venture capital market, accurate and defensible valuations are more critical—and more complex—than ever. This article explores why traditional valuation approaches fall short and how sophisticated waterfall models help capture the full economic reality of modern capital structures. It also highlights the key advantages of engaging independent third-party valuation experts, from improving accuracy and audit readiness to unlocking strategic insights.

Unlocking Value: The Strategic Benefits of Engaging Third-Party Valuers for Building Valuation Waterfalls

Kroll Real Estate Valuation Solutions

The Kroll Real Estate Valuation Solution (REVS) is designed for institutional investors, asset managers and fund sponsors who are navigating increasingly frequent and heavily scrutinized valuations. By combining workflow automation, near real time market indicators and direct access to Kroll valuation experts, the platform delivers faster updates, clearer insight and audit ready outcomes across portfolios. Kroll REVS is a single point of access for the full valuation process—combining portfolio insights, benchmarking tools, workflow automation, valuation management and embedded expertise in one integrated environment.

Kroll Launches AI-enabled Real Estate Valuation Solution (REVS)

Kroll Alternatives and Asset Management Conference 2026

London Conference Blurb: On May 21, 2026, Kroll hosted the annual Alternatives and Asset Management Conference 2026, bringing together over 300 senior industry leaders, regulators, valuation specialists and subject matter experts for an insightful and high-level discussion. With a focus on 'The Future of Asset Management: Valuation, Regulation, Technology and Private Markets,' the conference explored how alternative asset managers are responding to heightened scrutiny, evolving regulation and accelerating technological change, with panels and expert sessions delivering forward-looking insights on the challenges shaping the sector.

Kroll Alternatives and Asset Management Conference 2026

The Seven Factors Reshaping AI Data Center Facility Valuation

Today’s gigawatt-scale AI facilities defy traditional valuation frameworks. We examine the new cost, income, reliability and utility-driven variables shifting tax, appraisal and depreciation outcomes.

Seven Factors Transforming AI Data Center Valuation

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