Editor attempts to make sense of S versus C corporation debate

Business Valuation UpdateVol. 9 No. 3
March 2003
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA


A recent rather widely publicized empirical study by a pair of academics concluded that the average S corporation sold for 12-17 % more than a comparable C corporation. 1   In con ...