Fair Value Measurements of Control Premiums
نویسندگان
چکیده
منابع مشابه
The Value of Control: Implications for Control Premiums, Minority Discounts and Voting Share Differentials*
It is not uncommon in private company and acquisition valuations to see large premiums attached to estimated value to reflect the “value of control.” But what, if any, is the value of control in a firm, and, if it exists, how do we go about estimating it? In this paper, we argue that the value of controlling a firm has to lie in being able to run it differently (and better). Consequently, the v...
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ژورنال
عنوان ژورنال: Accounting Perspectives
سال: 2014
ISSN: 1911-382X
DOI: 10.1111/1911-3838.12030