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[null,"1.","Record Nr.",null,"UNINA9911019433603321"]
[null,null,"Autore",null,"Pratt Shannon P"]
[null,null,"Titolo",null,"Business valuation discounts and premiums / / Shannon P. Pratt"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, NJ, : Wiley, c2009"]
[null,null,"ISBN",null,"9786612368660"]
[{"$nulls":4},"9780470485453"]
[{"$nulls":4},"0470485450"]
[{"$nulls":4},"9781119197539"]
[{"$nulls":4},"1119197538"]
[{"$nulls":4},"9781282368668"]
[{"$nulls":4},"1282368664"]
[{"$nulls":4},"9780470485446"]
[{"$nulls":4},"0470485442"]
[null,null,"Edizione",null,"[2nd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (505 p.)"]
[null,null,"Disciplina",null,"658.15"]
[null,null,"Soggetti",null,"Business enterprises - Valuation"]
[{"$nulls":4},"Business - Valuation"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Business Valuation: Discounts and Premiums, Second Edition; Contents; List of Exhibits; About the Author; About the Contributing Authors; Foreword; Preface; Acknowledgments; Chapter 1: Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied; Chapter 2: Minority Discounts and Control Premiums; Chapter 3: Empirical Data Regarding Minority Discounts and Control Premiums; Chapter 4: Minority Discounts and Control Premiums in the Courts; Chapter 5: Discounts for Lack of Marketability for Minority Interests: Concept and Evidence"]
[{"$nulls":4},"Chapter 6: Synopsis of Restricted Stock StudiesChapter 7: LiquiStat Database (Restricted Stocks, Options, Warrants, and Convertible Securities); Chapter 8: Blockage Discounts; Chapter 9: John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies-Complete Underlying Data; Chapter 10: Valuation Advisors Discount for Lack of Marketability Study; Chapter 11: Factors Affecting Discounts for Lack of Marketability for Minority Interests; Chapter 12: Discounts for Lack of Marketability for Controlling Interests"]
[{"$nulls":4},"Chapter 13: The Quantitative Marketability Discount Model: A Shareholder Level DCF ModelChapter 14: Marketability Discounts in the Courts-Minority Interests; Chapter 15: Marketability Discounts in the Courts-Controlling Interests; Chapter 16: Voting versus Nonvoting Stock; Chapter 17: Key Person Discounts and Premiums; Chapter 18: Discounts for Trapped-In Capital Gains Taxes; Chapter 19: Nonhomogeneous Assets (''Portfolio'') Discounts; Chapter 20: Discounts for Environmental, Litigation, and Other Contingent Liabilities"]
[{"$nulls":4},"Chapter 21: Discount Adjustments for Limited Partnership Interests and Other Asset Management EntitiesChapter 22: Adjusting Values for Differences in Size; Chapter 23: Discounts and Premiums in ESOP Valuations; Chapter 24: Discounts and Premiums in Divorce Disputes; Chapter 25: Discounts and Premiums in Corporate and Partnership Dissolution and Oppression Cases; Chapter 26: Discounts and Premiums in Fair Value for Financial Reporting; Chapter 27: Premium and Discount Issues in Undivided Interest Valuations; Chapter 28: Common Errors in Applying Discounts and Premiums; Appendix A: Bibliography"]
[{"$nulls":4},"Appendix B: Data ResourcesAppendix C: How Much Can Marketability Affect Security Values?; Appendix D: Internal Revenue Service Revenue Ruling 77-287; Appendix E: Securities and Exchange Commission Rules 144 and 144A; Appendix F: Table of Cases; Index"]
[null,null,null,"Sommario/riassunto","Leading authority Shannon Pratt demystifies discounts and premiums in business valuation \"\"A must-read! Shannon Pratt continues to add to the business valuation body of knowledge.\"\" -Jay Fishman, FASA There is often more money in dispute in determining the discounts and premiums in a business valuation than in arriving at the pre-discount value itself. Discounts and premiums affect not only the value of the company, but also play a crucial role in determining the risk involved, control issues, marketability, and contingent liability, to name a few. Approaching a business va"]