Certified Valuation Analyst (CVA) Practice Exam 2025 - Free CVA Practice Questions and Study Guide

Ibbotson Reports are widely considered a reliable source for discount rates because they are well-established in the field of finance and valuation. Ibbotson provides comprehensive data on expected returns from various asset classes, which is critical for determining discount rates used in valuation analysis. Specifically, these reports offer historical return data, risk premiums, and insights necessary for developing appropriate discount rates for different types of investments.

The credibility of Ibbotson Reports stems from their rigorous methodology and the extensive data they compile from various markets, making them a go-to reference for valuation professionals. This allows analysts to derive discount rates that are consistent with market conditions and expectations, thereby enhancing the accuracy of valuation calculations. In contrast, while the other options may provide useful economic and financial information, they do not have the same specialized focus on discount rates as found in Ibbotson Reports.