Business Valuation Discounts & Premiums, 2nd Edition

April 2009 Hardcover (504 pages)

Shannon Pratt

John Wiley & Sons, Inc.

In this newly updated edition of Business Valuation: Discounts and Premiums, Shannon Pratt brings together the latest collective wisdom and knowledge about all major business discounts and premiums.

Addressing the three basic approaches to conducting a valuation-the income approach, the market approach, and the asset approach-Shannon Pratt deftly and logically details the different discounts or premiums that may be applicable, depending on the basic valuation approach used, and how the valuation approaches used affect the level.

This updated edition features timely, comprehensive coverage on:

  • Strategic acquisitions
  • Extensive empirical data
  • Pre-IPO marketability discount studies
  • M&A negotiations, empirical evidence from completed transactions, and positions taken by courts in litigations 
  • Strategic acquisition premiums
  • Studies on minority discounts