Editorial Type:
Article Category: Research Article
| Online Publication Date: 01 Jan 2013
Capitalization Rates Developed Using the Ibbotson Associates Data: Should They be Applied to Pretax or After Tax Earnings?
Capitalization Rates Developed Using the Ibbotson Associates Data: Should They be Applied to Pretax or After Tax Earnings?
PhD, AM, CPA, CBA
Page Range: 8 – 10
Copyright: © 1994 American Society of Appraisers
Contributor Notes
Leonard J. Slihvoski, Ph.D., AM, CPA, CBA, is a professor of accounting and the director of the Moorhead State University Small Business Development Center in Moorhead, Minnesota.