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...This difference is made up through goodwill is exactly why its a fudge factor, by definition.

Sorry if my point wasn't clear.

> This makes its estimation implicitly data-starved, because with a DCF at leat you are getting a time series of independent measurements.

It isn't a data-starved number. It is often as simple as DCF calculation of value - the book value. DCF isn't used to calculate book value. Book value is simply the sum of the tangible parts.

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Then goodwill isn't the right word for it, because goodwill has a precise definition that isn't fudged.

Additionally, the author made a good point in that many investors are not buying straight common shares. You can't simply value those shares by doing a DCF. You need to value each component of the instrument (an option, equity, debt,etc.) to get to a final number. He's right that extrapolating out that number is incorrect, but it's also incorrect to then deduce that anything beyond DCF is 'fudged'.

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