Adjusting Risk Free Rates Is Not the Best Answer

Business Valuation UpdateVol. 17 No. 4
April 2011
Joel Rakower, CPA/ABV
Nannette Watts, CPA/ABV
valuation methods & approaches
risk-free rate, coronavirus, COVID-19


Are the traditional discounts developed by appraisers too low in this era of the Great Recession? Are they producing values that are too high as a result? Many appraisers have declared that the current low 20-year bond rates are an aberration and in nee ...