Editorial Type:
Article Category: Research Article
| Online Publication Date: 01 Jan 2013
Has Restricted Stock Data Become Irrelevant for Determining Marketability Discounts?
Has Restricted Stock Data Become Irrelevant for Determining Marketability Discounts?
PhD
Page Range: 10 – 14
If the methodology selected reflects the interests of both the willing buyer and seller, the resulting lack of marketability discount for a specific firm may still be high, regardless of the size of the benchmark average discount based on restricted stock data.
Copyright: © 2001 American Society of Appraisers
Contributor Notes
Dr. Kania has been employed for eleven years by the Internal Revenue Services for the purpose of doing business valuation, intangible valuation, and Section 482 transfer pricing. Dr. Kania has a B.S. in Mathematical Statistics, and a PhD in Economics with a specialty in Financial Economics.