DLOM is Valuation-Date Specific, New Study on LEAPS Put Options Shows

Business Valuation UpdateVol. 15 No. 5
May 2009

Summary

The risk of loss in value over time is a major component of the discount for lack of marketability. The risk can be measured by the cost of publicly traded, long-term put options (LEAPS). Our new study, Minimum Marketability Discounts–4th Edition: A Study ...