Harmonic Enterprise Valuation Science (HEVS): Volume III — Harmonic Law of Valuation

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Authors: Matthew A. Davis
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Abstract

Volume III: Harmonic Law of Valuation completes the Harmonic Enterprise Valuation Science (HEVS) Trilogy by formalizing the lawful dynamics, invariants, and impossibility boundaries that govern valuation behavior. Having established the Ontological (Volume I) and Structural (Volume II) foundations, this volume elevates valuation to the Harmonic Altitude, where it is treated not as static form but as governed behavior under invariant principles. This manuscript defines the Harmonic Canon, a closed system of laws that dictate how valuation evolves and persists without reliance on external mechanisms or discretionary application. It introduces the Harmonic Valuation Equation (HVE)—not as a computational formula, but as a lawful relational equivalence—and the SRVO-Harmonicum, the lawful designation of self-revealing valuation identity. Key contributions include: The Harmonic Axioms: Seven immutable laws, including Lawful Expressibility and Operator Governance, that define the conditions of harmonic validity. Tiered Law Articulation: A five-tier framework (Tiers 1–5) that ascends from foundational identity conditions to Transcendental Harmonic Law Closure, ensuring the discipline remains self-sufficient and non-reductive. The Harmonic Impossibility Boundary: The absolute limit beyond which valuation statements lose lawful meaning, yielding non-law rather than error. Meta-Harmonic Law: Principles governing the stability and closure of the canon itself, protecting it from reinterpretation or instrumental capture. As the terminal volume of the Trilogy, this work seals the HEVS corpus, declaring the harmonic canon complete, immutable, and closed.

Fields of Study & Subjects

Financial Reporting and Valuation Research Accounting Theory and Financial Reporting Value Engineering and Management

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
16 February 2026
Language
EN