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Where Do We Stand on Closely-Held Firm Valuation?

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  • William P. Dukes

    (Texas Tech University)

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    Abstract

    This 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's deliberations on valuation issues.

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    File URL: http://jefsite.org/RePEc/pep/journl/jef-2001-06-1-i-dukes.pdf
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    Bibliographic Info

    Article provided by Pepperdine University, Graziadio School of Business and Management in its journal Journal of Entrepreneurial Finance.

    Volume (Year): 6 (2001)
    Issue (Month): 1 (Spring)
    Pages: 129-55

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    Handle: RePEc:pep:journl:v:6:y:2001:i:1:p:129-55

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    Web page: http://bschool.pepperdine.edu/jef
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    Related research

    Keywords: Capital Structure; Ownership Structure; Closely Held Firms; Family Firms;

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    1. Beaver, William & Manegold, James, 1975. "The Association between Market-Determined and Accounting-Determined Measures of Systematic Risk: Some Further Evidence," Journal of Financial and Quantitative Analysis, Cambridge University Press, Cambridge University Press, vol. 10(02), pages 231-284, June.
    2. Gonedes, Nicholas J., 1973. "Evidence on the Information Content of Accounting Numbers: Accounting-based and Market-based Estimates of Systematic Risk," Journal of Financial and Quantitative Analysis, Cambridge University Press, Cambridge University Press, vol. 8(03), pages 407-443, June.
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    Cited by:
    1. Chenchuramaiah T. Bathala & Oswald D. Bowlin & William P. Dukes, 2003. "Corporate Governance, Illiquidity, and Valuation Issues in Privately-Owned Corporations," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, Pepperdine University, Graziadio School of Business and Management, vol. 8(1), pages 1-30, Spring.

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