search query: @journal_id 56 / total: 1032
reference: 266 / 1032
| Author: | |
| Title: | AUTHOR#Dukes, W. P. Bowlin, O. D. Ma, C. K. |
| Journal: | Journal of Business Finance and Accounting
1996 : APR, VOL. 23:3, p. 419-438 |
| Index terms: | VALUATION COMPANIES EDUCATION |
| Language: | eng |
| Abstract: | Frequently closely-held firms must be valued for a variety of reasons, usually without the benefit of market data. This paper identifies some of the valuation techniques described in the finance literature and reports the results of a survey in which responses from educators are compared to those of practioners concerning the valuation of closely-held firms. The results of this research show highly significant differences in the responses between educators and practitioners and suggest very strongly that a null hypotheses of no difference in responses can be rejected at a fairly high level of confidence. |
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