Larry J. KasperISBN: 0899309542;
Kasper's book is the first to explain the "why," not just the "how," in the valuation of privately held businesses, and as such makes a unique contribution to its field. Among its many points, the book makes clear that there is no small stock premium, current valuation practice produces business valuations that are too subjective, and tax precedents and laws do not govern business valuations for other purposes. A truly multidisciplinary approach to the advanced study of valuation theory and practice, thebook critically examines the many common practices and assumptions accepted by certain appraisers and finds them wanting. It is thus an in-depth exploration of the foundation of current valuation practice, and the evidence that supposedly supports or refutes "traditional wisdom." With easily grasped numerical examples and case studies from Kasper's wide professional experience, this work is an important source of information, knowledge, and applications for professional and academics...
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