Valuation of Closely-Held Firms: Another Look

For the most part, closely-held firms must be valued using proxies for market data which are not available. Valuation approaches described in the literature are used by practitioners with exceptions demanded by circumstances. Results of the survey confirm statements of others that substantial discounts for non-marketability and minority interest are usually appropriate.

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Year of publication:	1993
Authors:	Dukes, William P. ; Bowlin, Oswald D.
Published in:	Journal of Small Business Finance. - Greenwich, CT : JAI Press, ISSN 1057-2287. - Vol. 2.1993, 3, p. 189-202
Publisher:	Greenwich, CT : JAI Press
Subject:	Valuation \| Closely-Held \| Small Business

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	hdl:10419/114656 [Handle] RePEc:pep:journl:v:2:y:1993:i:3:p:189-202 [RePEc]
Classification:	G32 - Financing Policy; Capital and Ownership Structure
Source:	EconStor

Persistent link: https://www.econbiz.de/10011310319