The Benefits of Hybrid Valuation Models
Jenkins, David S., The CPA Journal
It is widely accepted that business value is derived from the stream of discounted future benefits to the owners. The primary difference among the various valuation approaches is attributable to the method in which those benefits are estimated. Controversy exists among valuation practitioners and academics as to which methods are most appropriate, as evidenced by, among other things, the substantial amount of litigation and other legal proceedings surrounding valuation issues. The importance of developing reliable valuation estimates cannot be overstated, especially considering their impact on matters such as estate tax liability, business acquisitions, buy-sell agreements, and the …
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Publication information: Article title: The Benefits of Hybrid Valuation Models. Contributors: Jenkins, David S. - Author. Magazine title: The CPA Journal. Volume: 76. Issue: 1 Publication date: January 2006. Page number: 48+. © New York State Society of Certified Public Accountants Feb 2009. Provided by ProQuest LLC. All Rights Reserved.
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