Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/114656
Authors: 
Dukes, William P.
Bowlin, Oswald D.
Year of Publication: 
1993
Citation: 
[Journal:] Journal of Small Business Finance [ISSN:] 1057-2287 [Volume:] 2 [Year:] 1993 [Issue:] 3 [Pages:] 189-202
Abstract: 
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.
Subjects: 
Valuation
Closely-Held
Small Business
JEL: 
G32
Document Type: 
Article

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