An Empirical Walk Down Valuation Way: Are the Valuation Methods of Closely Held Companies Chosen by the Courts a Function of the Type of Case and Level of Court?
Year: 2006
Type: preprint
Abstract: This study investigates whether the valuation methods of closely held companies chosen by courts are a function of type of case and level of court. The results of the current study indicate there appear to be systematic trends in court preferences for various valuation methods and approaches. While there is a high degree of variability even among cases with very similar characteristics, the systematic trends presented in the current study provide an empirical basis for making decisions regarding which valuation method or methods to proposed to the court. In addition, these findings further indicate that individuals involved in selecting the valuation method or methods to be proposed to the court need to attend to macro-economic factors in addition to the specifics of the individual case.
Source: SSRN Electronic Journal
Author: James A. DiGabriele
Institution: Montclair State University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1552911213