Add to ORKGThis paper contains a review of issues pertaining to the valuation of privately held businesses, noting significant inconsistencies in the rationale and approaches taken in the valuation process. In addition to suggesting that appraisers stay with the tried and true rather than testing the obsolete, it may be desirable for an experiment to be conducted with a friends of the Tax Court idea, in which a few select extremely well qualified appraisers offer assistance in the Tax Court\u27s deliberations on valuation issues
Valuation of small entrepreurial businesses requires identifying features that are not generally con...
Abstract Purpose The purpose of this study is to investigate the methods used for valuating private...
The discounts for lack of marketability and minority interest are crucial in reducing the value of t...
For the most part, closely-held firms must be valued using proxies for market data which are not ava...
There is a tremendous need for the valuation of small businesses. Oftentimes, small businessowners d...
This research project investigates private firm valuation in the estate and gift tax area. The resea...
This article focuses on valuation issues and methods that are related to a closely held entrepreneur...
Background and problem discussion: Business valuation is no precise science. There is no universal l...
The present double-standard approach to the valuation problem discriminates against owners of closel...
This current GAAP determination of a going concern is shortsighted for two important reasons. The mo...
The purpose of this paper is to explore the theoretical structure that underlies the valuation proce...
This paper offers business owners a step-by-step valuation process for establishing the fair market ...
Business valuation, also referred as business appraisal, is a profession still in its infancy. It i...
This open access book discusses firm valuation, which is of interest to economists, particularly tho...
This thesis aims to provide the reader with an overview of the current issues and practices of valui...
Valuation of small entrepreurial businesses requires identifying features that are not generally con...
Abstract Purpose The purpose of this study is to investigate the methods used for valuating private...
The discounts for lack of marketability and minority interest are crucial in reducing the value of t...
For the most part, closely-held firms must be valued using proxies for market data which are not ava...
There is a tremendous need for the valuation of small businesses. Oftentimes, small businessowners d...
This research project investigates private firm valuation in the estate and gift tax area. The resea...
This article focuses on valuation issues and methods that are related to a closely held entrepreneur...
Background and problem discussion: Business valuation is no precise science. There is no universal l...
The present double-standard approach to the valuation problem discriminates against owners of closel...
This current GAAP determination of a going concern is shortsighted for two important reasons. The mo...
The purpose of this paper is to explore the theoretical structure that underlies the valuation proce...
This paper offers business owners a step-by-step valuation process for establishing the fair market ...
Business valuation, also referred as business appraisal, is a profession still in its infancy. It i...
This open access book discusses firm valuation, which is of interest to economists, particularly tho...
This thesis aims to provide the reader with an overview of the current issues and practices of valui...
Valuation of small entrepreurial businesses requires identifying features that are not generally con...
Abstract Purpose The purpose of this study is to investigate the methods used for valuating private...
The discounts for lack of marketability and minority interest are crucial in reducing the value of t...