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“The small firm risk premium remains largely a myth”

This article is another installment in the long-running debate about whether small companies are riskier than large companies, all other things being equal.

More evidence that small company stocks have additional risks

This column provides further evidence that the "size effect" is real. That is, smaller companies are , on average, riskier and therefore investors do require higher expected returns to invest in th ...

Small stock risk premium no myth; size does matter

Until about a year ago, I thought that, on average, the fact that small stocks are riskier than large stocks had been firmly established in the financial community, and that attacks on the "small stoc ...

Estate of Hoffman v. Commissioner

At issue is the fair market value of property interests held by decedent at the time of her death.

Appraisers Apply Myriad of Valuation Techniques to Various Estate Holdings

Marcia Hoffman's (decedent) estate held a 27.5% interest in Clubside Partnership, which was family owned.

Which small stock premium?

This year in the cost of capital exhibit each month, youve added the equity risk under both the S&P 500 and the NYSE 1-2 columns. I apparently missed when you should refer to one or the ...

New measures of risk that really work!*

I've often said that the greatest challenge for skilled business appraisers is to quantify risk and translate the results into a required rate of return (discount rate). The latest work of Roger Gra ...

Business Valuations: Advanced Topics

Kasper, Larry J., Business Valuations: Advanced Topics , Quorum Books: 88 Post Road West, Westport CT 06881; (203) 226-3571; $69.50 Kasper's book is an attempt to explain the "why," and not just th ...

New size premiums allow for differences in systematic risk

Steven A. Albright inquired about two different numbers for the size premium based on Roger Ibbotson s work for SBBI . I have had the same question, as ValueSource Pro by John Wiley ...

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