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Additional evidence of size difference in market multiples

In my last two editorial columns, I presented evidence that smaller companies tend to sell at lower valuation multiples than do larger companies. The accompanying table is further corroboration of tha ...

Fair market value, the willing buyer, and lessons from the Ninth Circuit

Last issue we discussed the characteristics of the willing buyer. This is a follow-up to that article. Who makes up the pool of potential willing buyers? That concept as it relates to a minority in ...

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