Flexee Financial Accounting+: teams value each other

Add the evaluation stage at setup, and the last quarters change. Teams study their rivals' published statements, receive a consultant's valuation of each rival, and place sealed offers for them.

The consultant's figure is built from reported income, so it rewards aggressive reporting. A team that reads the notes bids closer to what a firm is truly worth. The reveal shows who overpaid. In this run, Careless bid a quarter above the consultant's figure and paid $71.7M too much for Careful, while Careful bought Careless for $6.3M less than its true worth.