Are S Corporations Worth More than C Corporations?

Z. Christopher Mercer, ASA, CFA is CEO of Mercer Capital. He is author of Valuing Financial Institutions, Quantifying Marketability Discounts, the recently published Valuing Enterprise & Shareholder Cash Flows: The Integrated Theory of Business Valuation, and has contributed several articles to Business Valuation Review. He has served on the Business Valuation Committee, is past Vice Chairman of the Board of Examiners, and served on the Standards Sub-Committee for many years.