Quantifying marketability discounts

Business Valuation UpdateVol. 3 No. 8
August 1997
discounts & premiums
discount rate, pre-IPO study, restricted stock study, discount for lack of marketability (DLOM), quantitative marketability discount model (QMDM)

Summary

I am in the process of completing my demonstration reports for my CBA. I used a 30% LOM discount after deriving a value for a closely held, small business using the Ibbotson build up method.