Latest LEAPS Study Sheds Light on Company Size and DLOMs

Business Valuation UpdateVol. 19 No. 9
September 2013
Ronald M. Seaman, FASA


It is well accepted by now that company size affects the size of the discount for lack of marketability (DLOM): The smaller the company, the larger the discount. It is also commonly accepted that the longer the likely holding period of a closely held inte ...