Jeffrey  D. Jones, CBC, ASA   "Rule of Thumb Formulas for Small Businesses" (Vol. 1 , Issue  4, December 1982) Subjects referenced include rule of thumb formula, small business.

Jay E Fishman, FASA   "10b or not 10b; that is the question." (Vol. 25, Issue  2, June 2006) Subjects referenced include size premium.

Carlos A Mello-e-Souza, Ph.D. Sarah Bee "A Blueprint for Reliable Business Valuatoin" (Vol. 25, Issue  1, March 2006) Subjects referenced include valuation errors.

Gene A. Trevino, Ph.D., ASA, CFA   "A Case Study Analysis of the Difference between Lost Profits & Firm Value" (Vol. 21, Issue  1, March 2002) Subjects referenced include lost profits.

Richard M. Wise, ASA, MCBA, FCBV, FCA   " A Closer Examination of Canada's Tax Penalties on Business Valuators" (Vol. 21, Issue  3, September 2002) Subjects referenced include Canada, penalties.

Albert G. Melcher, ASA, CBA   "A Comparison of Built-Up Capitalization and Discount Rate Development Procedures" (Vol. 13, Issue  4, December 1994) Subjects referenced include build up, build up procedures, built-up.

William P. Dukes Oswald D. Bowlin "A Comparison of Valuation Techniques for Closely Held Firms" (Vol. 12, Issue  2, June 1993) Subjects referenced include Valuation Techniques, American Society of Appraisers, Financial Management Associates.

Harold R. Dilbeck, Ph.D., CPA   "A Constant-Dollar Discount Rate for Closely Held Businesses Based on Risk Premiums from Five-Year Holding Periods" (Vol. 13, Issue  1, March 1994) Subjects referenced include build-up, discount rate, inflation.

Ron-zeev Elkounovitch   "A Fair Value Discount Factor (Deflator) Applied to the Valuation of Earnouts" (Vol. 30, Issue 4, December 2011).

George B. Hawkins, ASA, CFA Michael A. Paschall "A Gross Result in the Gross Case:  All Your Prior S Corporation Valuations Are Invalid" (Vol. 21, Issue  1, March 2002) Subjects referenced include Gross case.

Mark O Dietrich, CPA/ABV   "A Health Care Appraiser Reviews a Judge-Appraiser’s ‘‘Report’’" (Vol. 26, Issue  2, July 2007) Subjects referenced include health care.

G. Michael Phillips, Ph.D.   "A Hedonic Regression Model for Internet Domain Name Valuation" (Vol. 22, Issue  2, June 2003) Subjects referenced include hedonic regression, internet domain name.

Peter J Butler, ASA, CFA Keith A Pinkerton "A Hybrid Restricted Stock/Pre-IPO Data Point: Lack of Marketability Discount for ESOPs" (Vol. 26, Issue  2, July 2007) Subjects referenced include ESOP.

Gerald S. Geren   "A Lawyer's View:  Geren Looks at Laws as They May Affect You in R&D  -  Leveraged buy-outs" (Vol. 3 , Issue  3, September 1984) .

Barry R. Goodman, CPA   "A Long Look at the Leveraged ESOP Transaction and Valuation Issues That It Bring Up" (Vol. 5 , Issue  2, June 1986) Subjects referenced include ESOP, leveraged ESOP.

Daniel L. McConaughy, PhD, ASA Vincentiu Covrig, PhD, CFA  "A Method for Adjusting Public Companies' Multiples for Firm-Specific Risk" (Vol. 28, Issue 1, March 2009) .

Michael B Van Amburgh, ASA   "A Methodology for Allocating Enterprise and Personal Goodwill" (Vol. 26, Issue  2, July 2007) Subjects referenced include personal goodwill.

Ronald M Seaman, ASA, CBA   "A Minimum Marketability Discount" (Vol. 24, Issue  4, January 2006) Subjects referenced include Marketability Discount.

Peter W. Gavian, ASA, CFA   "A More Convincing Way to Value Employee Options" (Vol. 13, Issue  4, December 1994) Subjects referenced include options, black-scholes, warrant.

Shannon P. Pratt, CFA, ASA   "A Note On Developing A Capitalization Rate Using the Capital Asset Pricing Model" (Vol. 4 , Issue  1, March 1985) Subjects referenced include capital asset pricing model, capitalization rate, CAPM, equity risk premium, Ibbotson.

Dr. Stanley Jay Feldman   "A Note on Using Regression Models to Predict the Marketability Discount" (Vol. 21, Issue  3, September 2002) Subjects referenced include regression models, marketability discounts.

Alan P. Karbousky, ASA, CFA   "A Note on Valuing Options and Warrants Using the Kassouf Model" (Vol. 6 , Issue  3, September 1987) Subjects referenced include options, warrants, kassouf.

Christian  L. Bendixen, ASA   "A Practical Approach to Estimating Discounts for Real Estate Partnerships" (Vol. 19, Issue  1, March 2000) Subjects referenced include real estate, limited partnerships, discounts.

Rand M. Curtiss, ASA, CBA   "A Practical Methodology for Determining Premiums and Discounts" (Vol. 16, Issue  4, December 1997) Subjects referenced include premium, discount, family limited partnership.

Steven Garber   "A Proposed Methodology for Estimating the Lack of Marketability Discount Related to ESOP Repurchase Liability" (Vol. 12, Issue  4, December 1993) Subjects referenced include ESOP, Repurchase Liability, Lack of Marketability.

Ashok Abbott, MBA, PhD   "A Quantitive Measure of Discount For Lack of Liquidity" (Vol. 26, Issue  1, May 2007) .

Daniel R. Van Vleet, ASA   "A Review and Critique of the Fannon S Corporation Model" (Vol. 27, Issue  4, March 2009) .

Gilbert E matthews, CFA   "A Review of Valuations in Delaware Appraisal Cases, 2004-2005" (Vol. 25, Issue  2, June 2006) Subjects referenced include comparable company.

William  C. Dietrich, ASA   "A Risk Premium/Growth Model to Determine the Earnings Multiple" (Vol. 5 , Issue  1, March 1986) Subjects referenced include risk premium, growth model, multiples .

Brant H. Armentrout, CFA   "A Sanity Test When Estimating Capital Expenditures in Excess of Depreciation" (Vol. 22, Issue  3, September 2003) Subjects referenced include capital expenditures, depreciation.

Mark G. Filler, CPA/ABV, AM   "A Second Course in Regression Analysis as Applied to Valuation and Lost Profits" (Vol. 28, Issue 2, June 2009) .

James Schilt, CFA, ASA   "A Short Essay on Intrinsic Value" (Vol. 3 , Issue  1, March 1984) Subjects referenced include intrinsic value, fair market value.

Russell T. Glazer   "A Simplified Method for Long-Term Financial Projections" (Vol. 30, Issue 1, July 2011) .

Dennis H. Locke   "A Systematic Approach to Patent Valuation" (Vol. 5 , Issue  3, September 1986) Subjects referenced include patent, intangible assets, valuation of patents.

Eric W. Nath, ASA   "A Tale of Two Markets" (Vol. 13, Issue  3, September 1994) Subjects referenced include levels of value, controlling interests, control premium, Nath hypothesis.

John J Stockdale, ASA, CPA/ABV   "A Test of DLOM Computational Models" (Vol. 27, Issue  3, December 2008) .

Jerome S. Osteryoung Charles W. Hodges "A Valuation Model for Franchise Contracts" (Vol. 12, Issue  2, June 1993) Subjects referenced include Franchise Agreement, Franchisee.

Richard K. Ellsworth, PE, ASA, CFA   "Account Attrition, Survivor Curves, and Customer Relationship Valuation" (Vol. 29, Issue 4, December 2010) .

Punit Anand   "Accounting Models for Equity Valuations" (Vol. 25, Issue  4, December 2006) Subjects referenced include equity.

Z. Christoper Mercer, ASA, CFA   "Adjusting Capitalization Rates for the Difference Between Net Income and Net Free Cash Flow" (Vol. 11, Issue  4, December 1992) Subjects referenced include CAPM, ACAPM, Capitalization Rates, Net Free Cash Flow.

Jerry O. Peters, CPA   "Adjusting Price/Earnings Ratios for Differences in Company Size" (Vol. 11, Issue  1, March 1992) Subjects referenced include size, price/earnings ratio.

Jerry O. Peters, CPA, ASA, ABV, CBA   "Adjusting Price/Earnings Ratios for Differences in Company Size " (Vol. 18, Issue  2, June 1999) Subjects referenced include adjusting price/earnings ratios, company size.

Jerry O. Peters, AM, CBA, CPA   "Adjusting Price/Earnings Ratios for Differences in Company Size-An Update" (Vol. 14, Issue  3, September 1995) Subjects referenced include price/earnings, p/e, p/e ratio, company size.

Jerry O. Peters, AM, CBA   "Adjusting Price/Earnings Ratios for Differences in Company Size-An Update" (Vol. 12, Issue  2, June 1993) Subjects referenced include Price/Earnings Ratio, Company Size, Price /Earning Multiples.

Michael J. Bolotsky, ASA   "Adjustments for Differences in Ownership Rights, Liquidity, Information Access, and Information Reliability:  An Assessment of Prevailing Wisdom Versus the Nath Hypothesis" (Vol. 10, Issue  3, September 1991) Subjects referenced include guideline company, Nath hypotheses, market approach.

"Advancements to ASA and AM" (Vol. 26, Issue  1, May 2007) .

   "Advancements to ASA and AM" (Vol. 28, Issue 3, September 2009) .

   "Advancements to ASA and AM" (Vol. 28, Issue 1, March 2009) .

"Advancements to ASA and AM" (Vol. 27, Issue  1, July 2008) .

   "Advancements to ASA and AM" (Vol. 28, Issue 4, December 2009) .

"Advancements to ASA and AM" (Vol. 25, Issue  3, September 2006) Subjects referenced include advancements.

"Advancements to ASA and AM" (Vol. 25, Issue  4, December 2006) Subjects referenced include advancements.

"Advancements to ASA and AM" (Vol. 28, Issue  1, July 2009) .

"Advancements to ASA and AM" (Vol. 26, Issue  3, October 2007) .

"Advancements to ASA and AM" (Vol. 26, Issue  4, March 2008) .

"Advancements to ASA and AM" (Vol. 25, Issue  1, March 2006) Subjects referenced include advacements.

"Advancements to ASA from AM" (Vol. 27, Issue  4, March 2009) .

James H. Schilt, ASA, CFA   "Alpha Comes Before Beta" (Vol. 10, Issue  3, September 1991) Subjects referenced include beta, risk, safety.

Jay E. Fishman, FASA, CBA   "American Society of Appraisers Business Valuation Committee Government Relations Report" (Vol. 25, Issue  3, September 2006) .

Richard K. Ellsworth, ASA, PE   "Amortization for Acquired Newspaper Subscribers" (Vol. 10, Issue  2, June 1991) Subjects referenced include acquired newspaper subscribers.

Richard K. Ellsworth, PE, ASA, CFA   "Amortization Tax Benefits and the Fair Value of Intangible Assets" (Vol. 25, Issue  4, December 2006) Subjects referenced include tax benefit intangibles.

Charles J. Conrick IV, DBA, CPA, CFA, CFP   "An Analysis of the Relationship of Publicly Traded Stock Multiples to Closely Held Firm Value Multiples" (Vol. 25, Issue  4, December 2006) Subjects referenced include public company multiples.

Leslie Avener, ASA, CPA/ABV, CBA   "An Appraiser Looks at Davis v. Commisioner" (Vol. 17, Issue  3, September 1998) Subjects referenced include Davis case, built-in capital gains, trapped-in capital gains .

Philip H. Osborne   "Recent Valuation Developments-Tax Court Provides Guidance for Appraisers on Conflict of Interest and Privileged Relationship Questions" (Vol. 9 , Issue  2, June 1990) Subjects referenced include conflict of interest, privigeged relationship.

Tyler J. Bowles, PhD, CPA, CVA Ryan Bosworth, PhD  "An Empirical Basis for Allocating Enterprise and Personal Goodwill" (Vol. 29, Issue 1, March 2010) .

Jay B. Abrams, MBA, CPA   "An Iterative Valuation Approach" (Vol. 14, Issue  1, March 1995) Subjects referenced include debt/equity mix, invested capital.

Chris Bakewell Bryan Benoit "An Overview of Fair Value and Valuation Standards for Intangibles" (Vol. 26, Issue  4, March 2008) Subjects referenced include fair value.

Warren D. Miller, CPA, ABV, CMA   "An Overview of the Analysis and Interpretation of Investment-Specific Risk" (Vol. 22, Issue  2, June 2003) Subjects referenced include SWOT analysis, risk analysis.

Alan P. Karbousky, ASA, CFA   "An Updated Note on Estate Freezes" (Vol. 6 , Issue  3, September 1987) Subjects referenced include gift, estate, tax rates.

Robert  P. Schweihs, ASA Michael J. Mard "Analysis and Appraisal of Customer Relationships in Professional Practice Valuations" (Vol. 15, Issue  3, September 1996) Subjects referenced include customer relationships, professional practice.

Peter Harbula, Ph.D., ASA Amelie Phelip "Analysis of the Monoclient Discount Quantification and Fundamentals" (Vol. 24, Issue  4, January 2006) Subjects referenced include customer concentration discount.

Richard K Ellsworth, PE, ASA, CFA   "Analytics Surrounding Newspaper Masthead Royalty Rates" (Vol. 26, Issue  2, July 2007) Subjects referenced include masthead.

J. Peter Lindquist, ASA Brad S. Bickham "Analyzing the Needs of the Hypothetical Willing Seller" (Vol. 16, Issue  3, September 1997) Subjects referenced include hypothetical willing seller, hypothetical willing buyer, Tax Court.

James H. Schilt, ASA, CFA, CBA   "Another Look at Betas" (Vol. 14, Issue  1, March 1995) Subjects referenced include beta, risk premiums, volatility.

James H. Schilt, ASA, CFA, CBA   "Another Look at Betas" (Vol. 13, Issue  4, December 1994) Subjects referenced include beta, empirical beta data.

Mary Ann Lerch, ASA, CFA   "Appraisal Practice Before the U.S. Tax Court" (Vol. 8 , Issue  2, June 1989) Subjects referenced include Advocacy, Buffalo Tool and Die Manufacturing Co., Inc., Expert testimony, Expert witness, Federal Rules of Evidence, Laureys v. Comm., Remaining life analysis, Replacement cost, Rules of Evidence, Federal, Splitting the difference in valuations, Tax, Court, Judges' view.

James Schilt, CFA, ASA   "Appraisal Under California Corporations Code Section 2000" (Vol. 4 , Issue  4, December 1985) Subjects referenced include California corporations, California Corporations Code Section 2000.

Jay  Sickler, ASA, CPA   "Appraisers as Expert Witnesses-Changes to FRCP 26" (Vol. 13, Issue  3, September 1994) Subjects referenced include expert witness, federal rules of civil procedure.

Jeffrey P. Wright, ASA, CFA   "Appraising Billboard Companies" (Vol. 22, Issue  3, September 2003) Subjects referenced include billboard.

Munn E. Hinds   "Appraising Gasoline Service Stations and Developing a Capitalization Rate for Gasoline Service Station Goodwill" (Vol. 10, Issue  1, March 1991) Subjects referenced include gasoline service station, goodwill.

Brian H. Burke, ASA   "Appraising Independent Insurance Agencies" (Vol. 8 , Issue  3, September 1989) Subjects referenced include insurance agency.

James H. Schilt, ASA, CFA   "Appraising the Close Corporation, Lotz, Hewitson and Ronald Not Withstanding" (Vol. 5 , Issue  4, December 1986) Subjects referenced include 59-50, valuation.

Jeffrey D. Jones, ASA, CBA   "Approaches Versus Method . . . There is a Difference" (Vol. 9 , Issue  3, September 1990) .

Peter W. Gavian, ASA, CFA   "Are Minority Blocks in Public Companies Worth One-Third More or One-Third Less?" (Vol. 16, Issue  3, September 1997) Subjects referenced include premium, discount, minority block, public companies.

Z. Christopher Mercer, ASA, CFA   "Are S Corporations Worth More than C Corporations?" (Vol. 23, Issue  3, September 2004) Subjects referenced include S corporations.

Mary Ann Lerch, ASA, CFA, CBA   "Are We Capitalizing the Right Measure of Cash Flow?" (Vol. 20, Issue  3, September 2001) Subjects referenced include cash flow, net cash flow, return to shareholders, gross cash flow.

Allyn A. Joyce, AM   "Arithmetic Mean vs. Geometric Mean:  THE Issue in Rate of Return Derivation" (Vol. 14, Issue  2, June 1995) Subjects referenced include arithmetic mean, geometric mean.

Jay Fishman, FASA, CBA   "ASA International Appraisal Conference - July 15-18, 2007, Hollywood, CA" (Vol. 26, Issue  1, May 2007) .

Jay E. Fishman, ASA Peter Barash "ASA's IRS Initiative:  An Insider's Perspective" (Vol. 20, Issue  2, June 2001) Subjects referenced include IRS, ASA IRS initiative, Internal Revenue Service.

Mark Mitchell, ASA, CFA Mary Norwalk "Assessing and Monitoring Bajaj: Debunking the Reliability of Marketability" (Vol. 27, Issue  1, July 2008) Subjects referenced include Marketability.

Russell T. Glazer, CPA, CBA   "Assessing the Effect of Taxes on the Valuation of S Corporations" (Vol. 21, Issue  2, June 2002) Subjects referenced include S corporation, taxes, Gross case.

Richard K Ellsworth, PE, ASA, CFA   "Attrition Analysis and Customer-Relationship Life Expectancy" (Vol. 24, Issue  4, January 2006) Subjects referenced include customer attrition.

Richard K. Ellsworth, PE, ASA, CFA   "Attrition Analysis and Non-Homogeneous Customer Populations" (Vol. 26, Issue  3, October 2007) Subjects referenced include attrition.

Richard K. Ellsworth, PE, ASA, CFA   "Attrition Analysis, Revenue Growth, and Customer Mortality" (Vol. 29, Issue 1, March 2010) .

Richard K. Ellsworth, PE, ASA, CFA   "Attrition Analysis, the Exponential Distribution, and Customer Life Expectancy" (Vol. 29, Issue 2, August 2010) .

Richard K. Ellsworth, PE, ASA  "Attrition Analysis, the Partial Period, and Customer Retirement Forecasts" (Vol. 30, Issue 2, Oct 2011) .

Nancy J Fannon   "Avoiding S Curves: The Shortest Distance between Two Points" (Vol. 26, Issue  2, July 2007) Subjects referenced include S Corp.

Michael A. Paschall, ASA, CFA, JD   "Back to the Future!" (Vol. 21, Issue  2, June 2002) Subjects referenced include subsequent data.

Michael A Paschall, ASA   "Back to the Future, Part II" (Vol. 27, Issue  3, December 2008) .

Timothy Cromley, JD, CPA   "Bankruptcy, Fraudulent Conveyance Law, and Business Valuations" (Vol. 13, Issue  4, December 1994) Subjects referenced include bankruptcy, fraudulent conveyance.

Eric W. Nath, ASA "Best Practices Regarding Control Premiums: Comments Regarding the Appraisal Foundation's Proposed White Paper on Control Premiums" (Vol. 30, Issue 4, December 2011).

Richard K. Ellsworth, PE, ASA, CFA   "Beyond Attrition Analysis for Estimating Customer Relationship Remaining Life" (Vol. 27, Issue  2, October 2008) Subjects referenced include customer.

Donald Sonneman   "Blockage Discounts for Large Blocks of Publicly Traded Stocks -- Benchmark Data to Test for Reasonableness" (Vol. 19, Issue  4, December 2000) Subjects referenced include blockage.

Stephen J. Bravo, ASA, CBA   "Book Review" (Vol. 27, Issue  1, July 2008) .

Ashok Bhardwaj Abbott, PHD   "Book Review" (Vol. 29, Issue 3, October 2010) .

Stephen J. Bravo, ASA, CPA/ABV, CBA, MST, CFP   "Book Review" (Vol. 25, Issue  4, December 2006) Subjects referenced include standards of value.

Richard W. Goeldner II, ASA, CBA   "Bridging the Gap Between Public and Private Market Multiples" (Vol. 17, Issue  3, September 1998) Subjects referenced include public market multiples, private market multiples.

Leonard J. Sliwoski, Ph.D., ASA, CPA, CBA   "Built in Gains Tax, Discounts for Lack of Marketability, and Eisenberg v. Commisioner" (Vol. 17, Issue  1, March 1998) Subjects referenced include built-in capital gains tax, marketability, Eisenberg.

John J. Stockdale, Jr., JD   "Business Valuation Case in Brief" (Vol. 27, Issue  2, October 2008) .

John J. Stockdales, Jr., JD   "Business Valuation Cases in Brief" (Vol. 27, Issue  1, July 2008) .

John J Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 26, Issue  2, July 2007) Subjects referenced include tax court.

John  J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 23, Issue  2, June 2004) Subjects referenced include court cases, Polack, Okerlund, Hillgren, Steneken, Mickler, McClanahan, Hanson, Fry, Adametz, Delacey, Zambos, Withers, Martin and White, Awad, Murphy, Hiatt, Rubino, Unruh, Green, Shall, Menendez, Bartsch, Schmitz, Soileau, Hatfield, Epps, McElveen, Riemers, Reynolds, Perry, Detter, Guarino, Coyle, Adelson, Rainforest Cafe, Pagett, R.K. Enterprise, Lippe, Rashedi, Dimer-ISG, Daimler-Chrysler, Corporate Interiors, Pappas, Bairnco, Pro-Camp Management, Schwartz, Rogers, Miracle Hills Animal Hospital.

John J Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 23, Issue  1, March 2004) Subjects referenced include court cases, Abraham, Tompeter, Green, Cook, Blevins, Buzzanell, Camp, Cunningham, Johnson, Arneson, Sutherland, Sanders, Amsbaugh, Phase 2 Developers, Ericsson, Integra Realty Resources, Utah Medical Products, Fisherman's Wharf Bay Cruise Corporation, Lieberman, Froelich, Children's Broadcasting Corporation, Union Illinois 1995 Investment Limited Partnership, Commercial Federal Bank F.S.B., Polyakov, Anjoorian, Snavely, DP Solutions, Globe Savings Bank, F.S.B., Smith, G&G Fashion Desing, F.S. New Products, Cede & Co..

John J Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 25, Issue  2, June 2006) Subjects referenced include case law.

John J Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 25, Issue  1, March 2006) Subjects referenced include Valuation cases.

John  J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 23, Issue  4, December 2004) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 24, Issue  1, March 2005) Subjects referenced include court cases.

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 24, Issue  2, June 2005) Subjects referenced include court cases, Jelke, Hess, Zerbe, Maloney, Rosenberger, Gill, Boone, Hin and Schmid, Simcock, Rhinehart, Izard, Lannes, Washington, Walbon, Stageberg, Steneken, Bersin, Golonka, Fausch, PPG Industries, Marvin Lumber, Finkelstein, Liberty Digital, Castle McClulloch, Freedman, Progressive Casualty Insurance, Luce, Hanrahan, Nucar Consulting, Doyle, Signature Distribution Services, RiLoRo, Tumanjan, Designing Health, Erasmus, Hayes, Reynolds, Pound, Airosol, Business Machines Sales and Service, Murphy, Albertson, Rozen et al, M.M. Fowler, Linsell, Applied Handling, Helmer, Bingham Toyota Isuzu, Miller & Sons Drywall, El Aguila Food Products, Gruma Corporation.

John J Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 24, Issue  4, January 2006) Subjects referenced include Valuation cases.

John Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 26, Issue  1, May 2007) Subjects referenced include cases.

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 26, Issue  3, October 2007) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 25, Issue  3, September 2006) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 24, Issue  3, November 2005) Subjects referenced include court cases.

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 23, Issue  3, September 2004) Subjects referenced include court cases, Turner, Thompson, Senda, Zold, Maritato, Helitzke, Irdale, Cates, Covert, Harshbarger, Gibbons, Freeman, Tatum, Wolens, Walker, Neibaur, Brumback, Bishop, Hoebelheinrich, Hammers, Zerrenner, Doft, Travelocity, Cede, Lane, Cancer Traeat Centers, Emerging Communications, Franchino, Totale, Smith, JGR, Thomasville Furniture, LifeWise Master Funding, Telebank, Brennan's, Dickie Brennan & Company, Reeder-Simco GMC Volvo GM Heavy Truck, Elias, Gammel, Raiczyk, Ocean County Veterinary Hospital, Lemaster, Top Level Printing Ink, Wells, Frye, Perfection Corporation, Lochinvar, Haslund, Simon Property Group, Collins, Landrum, Tabrizi, Daz-Rez, Fluorine on Call, Fluorogas, Schapiro, Morgan Creek Producations, All Pro Maids, Layto, Honeywell, Air Products & Chemicals, Inc., Paymaster Technologies, Polar Bear Productions, Times, Metro Leasing and Development, Garwood Irrigation  .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 22, Issue  3, September 2003) .

John J. Stockdale, Jr., JD   "Business Valuation Cases in Brief" (Vol. 28, Issue 1, March 2009) .

John J. Stockdale, Jr., JD   "Business Valuation Cases in Brief" (Vol. 28, Issue 2, June 2009) .

John J. Stockdale, Jr., JD   "Business Valuation Cases in Brief" (Vol. 28, Issue 3, September 2009) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 26, Issue  4, March 2008) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 25, Issue  4, December 2006) Subjects referenced include law cases.

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 20, Issue  1, March 2001) .

John J. Stockdale, Jr, JD   "Business Valuation Cases in Brief" (Vol. 27, Issue  3, December 2008) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 21, Issue  2, June 2002) .

John  J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 21, Issue  4, December 2002) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 21, Issue  3, September 2002) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 21, Issue  1, March 2002) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 20, Issue  2, June 2001) Subjects referenced include court cases.

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 20, Issue  3, September 2001) Subjects referenced include court cases.

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 20, Issue  4, December 2001) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 22, Issue  2, June 2003) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 22, Issue  1, March 2003) .

John J. Stockdale, Jr.   "Business Valuation Cases in Brief" (Vol. 22, Issue  4, December 2003) Subjects referenced include valuation case briefs.

T.S. Tony Leung, CPA, CFA, ASA   "Business Valuation Considerations for Emerging High Growth Companies" (Vol. 4 , Issue  1, March 1985) Subjects referenced include high growth companies, high tech, emerging high growth companies, equity compensation, stock option plans, start up companies, start-up companies.

Donald Sonneman, ASA   "Business Valuation Controversies and Choices: Understand Them and Their Impact on Value" (Vol. 19, Issue  2, June 2000) Subjects referenced include business valuation controversies.

"Business Valuation Review Columns and Articles Index for 2006" (Vol. 26, Issue  3, October 2007) .

"Business Valuation Review Columns and Articles Index for 2011" (Vol. 30, Issue  4, December 2011) .

"Business Valuation Review Columns and Articles Index For 2006" (Vol. 26, Issue  2, July 2007) .

"Business Valuation Review Columns and Articles Index for 2007" (Vol. 26, Issue  2, July 2007) .

"Business Valuation Review Columns and Articles Index for 2007" (Vol. 26, Issue  3, October 2007) .

"Business Valuation Review Index 2006" (Vol. 26, Issue  4, March 2008) .

"Business Valuation Review Index 2007" (Vol. 26, Issue  4, March 2008) .

"Business Valuation Review Index 2008" (Vol. 28, Issue 1, March 2009) .

"Business Valuation Review Index 2009" (Vol. 28, Issue 4, December 2009) .

"Business Valuation Review Index 2009" (Vol. 29, Issue 1, March 2010) .

"Business Valuation Review Index 2009" (Vol. 29, Issue 2, June 2010) .

"Business Valuation Review Index 2010" (Vol. 29, Issue 4, December 2010) .

"Business Valuation Review Index 2010" (Vol. 29, Issue 2, June 2010) .

Alan S. Zipp, CPA/ABV, CBA, JD   "Business Valuation Standards in Divorce" (Vol. 19, Issue  3, September 2000) Subjects referenced include divorce, standards.

Robert Comment, MBA, PhD, AVA   "Business Valuation, DLOM and Daubert: The Issue of Redundancy" (Vol. 29, Issue 3, October 2010) .

Rand M. Curtiss   "Business Valuation:  The Third Wave" (Vol. 14, Issue  3, September 1995) Subjects referenced include service companies, intangible, creative works, intellectual.

Adrian Graber, CPA, CBA   "Business Valuations for S Corporation Elections" (Vol. 15, Issue  4, December 1996) Subjects referenced include S corporation, Small Business Protection Act of 1996.

"BVR - Columns and Articles Index 2008" (Vol. 27, Issue  2, October 2008) .

"BVR - Columns and Articles Index for 2007" (Vol. 27, Issue  1, July 2008) .

"BVR Columns and Articles Index for 2006" (Vol. 25, Issue  4, December 2006) Subjects referenced include index.

"BVR Columns and Articles Index for 2006" (Vol. 26, Issue  1, May 2007) .

James H. Schilt, ASA, CBA, CFA   "Bye Bye Beta" (Vol. 22, Issue  4, December 2003) Subjects referenced include beta, risk, safety.

Brad Van Horn   "Can an Efficient Market Test Determine Fair Market Value?" (Vol. 12, Issue  3, September 1993) Subjects referenced include Thinly traded security, Thinly traded stock, ESOP transactions, bid quote, ask quote.

John K. Paglia, PhD, ASA, CPA/ABV, CFA, CFE Maretno Agus Harjoto, PhD  "Can Publicly Traded Company Multiples Shed Insights on Discounts for Lack of Marketability?" (Vol. 29, Issue 1, March 2010) .

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Canada's Business Valuation Standards" (Vol. 21, Issue  4, December 2002) Subjects referenced include Canada, BV standards.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Canada's New Penalties in Tax-Purpose Business Valuations" (Vol. 21, Issue  1, March 2002) Subjects referenced include Canada, penalties.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Canada-U.S. Mobility of Residence and Immobility of Fair Market Value" (Vol. 19, Issue  3, September 2000) Subjects referenced include cross-border, Canada.

Lawrence B. Gooch, ASA   "Capital Charges and the Valuation of Intangibles" (Vol. 11, Issue  1, March 1992) Subjects referenced include Intangible assets, Income approach, Contributing assets, Capital charge, Residual income approach, transfer pricing.

Robert B. Wilkes, ASA   "Capitalization of Earnings -- Productivity Factor" (Vol. 5 , Issue  1, March 1986) Subjects referenced include merger, relative values.

Richard M. Duvall, Ph.D., CPCU   "Capitalization of Earnings with Temporary Rapid Growth" (Vol. 20, Issue  2, June 2001) Subjects referenced include capitalization, rapid growth H-model.

Charles Vance, ASA, CFA, CPA   "Capitalization Rates" (Vol. 20, Issue  1, March 2001) Subjects referenced include capitalization rates, discount rates.

Thomas J. Nevers   "Capitalization Rates" (Vol. 4 , Issue  2, June 1985) Subjects referenced include discounted future cash flow, discount rate, rate of return, capitalization rate.

Bruce R. Brown, ASA   "Capitalization Rates -  Small Businesses" (Vol. 2 , Issue  4, December 1983) Subjects referenced include capitalization rate.

William C. Dietrich, ASA   "Capitalization Rates - Seeing is Believing" (Vol. 4 , Issue  4, December 1985) .

Leonard J. Sliwoski, Ph.D., AM, CPA, CBA   "Capitalization Rates Developed Using the Ibbotson Associates Data:  Should They be Applied to Pretax or After Tax Earnings?" (Vol. 13, Issue  1, March 1994) Subjects referenced include Ibbotson, built-up, build-up, capitalization rates, pretax earnings.

Leonard Sliwoski   "Capitalization Rates, Discount Rates, and P/E Ratios:  One More Time" (Vol. 11, Issue  3, September 1992) Subjects referenced include Capitalization rates, Discount rates, Growth rates, Developing capitalization rates, P/E ratio.

Todd A. Kaltman, CFA   "Capitalization Using a Mid-Year Convention" (Vol. 14, Issue  4, December 1995) Subjects referenced include mid-year, discounted cash flow, constant growth, growth.

James H. Schilt, ASA, CBA, CFA   "CAPM and Business Valuation" (Vol. 23, Issue  2, June 2004) Subjects referenced include CAPM, capital asset pricing model, beta.

Jon Paulsen, Ph.D., ASA   "CAPM Issues" (Vol. 10, Issue  4, December 1991) Subjects referenced include CAPM.

Allen D. Hahn, ASA, CFA   "Caracci and Valuation in a Tax Status Conversion" (Vol. 26, Issue  4, March 2008) Subjects referenced include status conversion.

Jeffrey D. Jones, ASA, CBA   "Cash Equivalency:  It Does Not Always Mean Cash When Determining Markey Value" (Vol. 11, Issue  3, September 1992) Subjects referenced include Cash and cash equivalents, Cash equivalent transactions, Market Value .

Stephen E. Bolton, Ph.D., CBA   "Cash Flow Based Business Valuations" (Vol. 10, Issue  4, December 1991) Subjects referenced include cash flow.

Landy A. Stinnett, ASA, PE   "Cash Flows in the Mining Industry:  What Constitutes an Acceptable Return?" (Vol. 20, Issue  3, September 2001) Subjects referenced include mining,return, cash flow.

Richark  M. Wise, ASA, MCBA, FCBV, FCA   "Caveat Aestimator:  Evaluating Hidden Liabilities and Risks" (Vol. 20, Issue  2, June 2001) Subjects referenced include hidden liabilities, off-balance sheet liabilities.

Richard M Wise, ASA, MCBA, FCBV, FCA   "Caveats When Using Guideline Company Transactional Data in Valuing a Business" (Vol. 22, Issue  1, March 2003) Subjects referenced include guideline company transactional data.

James Schilt, CFA, ASA   "Challenging Standard Business Appraisal Methods" (Vol. 3 , Issue  4, December 1984) Subjects referenced include guideline public company, market comparables, excess earnings, weighted average.

Bradley A. Fowler, JD, ASA   "Chapter 14 of Internal Revenue Code Repeals 2036(c) -Places Emphasis on Valuation Issues-" (Vol. 10, Issue  1, March 1991) .

Shannon P. Pratt, PhD, FASA   "Chapter 25: Checklist for Reviewing A Business Valuation Report" (Vol. 28, Issue 2, June 2009) .

Marc S. Margulis, ASA   "Choosing the Appropriate Standard of Value in Asset Appraisals" (Vol. 9 , Issue  2, June 1990) Subjects referenced include standard of value, asset appraisals.

Jeffery D. Fox, ASA   "Closely Held Business Valuations:  The Uniformed Use of the "Excess Earnings/Formula" Method" (Vol. 3 , Issue  3, September 1984) Subjects referenced include excess earnings, goodwill, intangibles.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Closely Held Preferred Stock: A Review of the Common Value Drivers" (Vol. 22, Issue  3, September 2003) Subjects referenced include preferred stock, special shares.

Thomas J. Kenny   "Closely-Held Corporation Valuation:  Determining a Proper Discount Rate" (Vol. 11, Issue  1, March 1992) Subjects referenced include Discount rate, Capitalization rate, Cost of capital, Cost of debt, Cost of common equity.

Brian T. Napier, ASA   "Comments of Interest Regarding Appraisal Documentation" (Vol. 6 , Issue  4, December 1987) Subjects referenced include documentation, standards.

James H. Schilt, ASA, CFA, CBA   "Comments on the IRS Valuation Guide" (Vol. 13, Issue  1, March 1994) Subjects referenced include IRS valuatin manual, training manual.

Peter Bulter, ASA, CFA Keith Pinkerton "Company-Specific RIsk--A Different Paradigm: A New Benchmark" (Vol. 25, Issue  1, March 2006) Subjects referenced include Company Specific Risk.

Michael A. Gregory, ASA Robin P. Ruegg "Comparison of IRS and Taxpayer Experts As Stated by the Courts" (Vol. 23, Issue  4, December 2004) Subjects referenced include expert, IRS expert, taxpayer expert.

John J. Stockdale, CPA   "Comparison of Publicly-Held Companies with Closely-Held Business Entities" (Vol. 5 , Issue  4, December 1986) Subjects referenced include public company, comparables, guideline public company method.

John E. Hempstead, ASA, CFA   "Conduct of the Parties Now a Factor in New Jersey Fair Value Determinations" (Vol. 18, Issue  3, September 1999) Subjects referenced include Balsamides case, Wheaton case, conduct of the parties, fair value.

Eric W. Nath   "Control Premiums and Minority Interest Discounts in Private Companies" (Vol. 9 , Issue  2, June 1990) Subjects referenced include control premiums, minority interest discounts.

George P. Roach   "Control Premiums and Strategic Mergers" (Vol. 17, Issue  2, June 1998) Subjects referenced include control premiums, strategic mergers.

George P. Roach   "Control Premiums and Strategic Mergers,  1989 to 2002" (Vol. 22, Issue  1, March 2003) Subjects referenced include control premiums, strategic mergers.

Michael Julius, ASA, CFA   "Converting Distributions from S Corporations and Partnerships to a C Corporation Dividend Equivalent Basis" (Vol. 16, Issue  2, June 1997) Subjects referenced include S corporations, partnerships, pass through entities.

Bradley A. Fowler, JD, ASA Edward C. Fowler "Coordinating Business Valuation Overlay With Asset Based Valuations" (Vol. 15, Issue  4, December 1996) Subjects referenced include asset based valuations, machinery and equipment appraisal .

Marco Vulpiani   "Cost of Capital and Valuation of Merging and Acquisition of Operations" (Vol. 24, Issue  4, January 2006) Subjects referenced include cost of capital.

Eric Vander Linden, MBA, CPA   "Cost of Capital Derived From Ibbotson Data Equals Minority Value?" (Vol. 17, Issue  4, December 1998) Subjects referenced include cost of capital, Ibbotson, minority value, control value.

Marco Vulpiani   "Cost of Capital Estimation for Intangibles Valuation" (Vol. 27, Issue  1, July 2008) .

Gilbert E. Matthews, CFA   "Cost of Capital in Appraisal and Fairness Cases" (Vol. 29, Issue 4, December 2010) .

Shannon P. Pratt, FASA   "Court of Appeals Affirms U..S. News Stock Decision" (Vol. 8 , Issue  1, March 1989) .

Shannon P. Pratt, FASA   "Court Upholds Appraisal of U.S. News Stock" (Vol. 6 , Issue  3, September 1987) Subjects referenced include US News, ESOP, subsequent events, discounts, marketability, real estate.

R. Gary Saliba, ASA, CFA Jason Chung "Credit Guaranties:  Fair Value and Fair Market Value" (Vol. 23, Issue  1, March 2004) Subjects referenced include credit guaranties.

Richard K. Ellsworth, ASA, PE   "Customer List Valuation Utilizing Iowa Curves" (Vol. 8 , Issue  2, June 1989) Subjects referenced include customer list, Iowa curve.

Everett P. Harry   "Damages Measurement and the Business Valuation Report - Challenges and Pitfalls" (Vol. 30, Issue 2, Oct 2011) .

Joseph D. Vinso, Ph.D., ASA, CBA   "Debt-Free Approach Revisited" (Vol. 14, Issue  1, March 1995) Subjects referenced include debt free, guideline.

Burton H. Marcus Russell J. Riopelle "Definitional and Operational Perspectives on Business Goodwill" (Vol. 7 , Issue  3, September 1988) Subjects referenced include goodwill, eminent domain.

Bradley W. Voss, Esq.   "Delaware’s Corporate Appraisal Statute and Fair Value Standard" (Vol. 27, Issue  4, March 2009) .

Denis Neumann, ASA   "Depreciation Schedule Pitfalls" (Vol. 2 , Issue  3, September 1983) Subjects referenced include restaurant, equipment valuation, depreciation.

Philip J. Schneider, ASA, JD, CPA   "Derivatives: A Primer" (Vol. 14, Issue  3, September 1995) Subjects referenced include derivatives.

Mary Ann Lerch, CFA, ASA   "Determining Securities Values Using Regression Techniques:  Price/Book and Price/Revenue Indicators" (Vol. 7 , Issue  1, March 1988) Subjects referenced include regression, price/book, price/revenue.

Roger J. Grabowski, ASA   "Developing the Cost of Equity Capital: Risk-free Rate and ERP during Periods of "Flight to Quality"" (Vol. 29, Issue 4, December 2010) .

Mary Ann Lerch, ASA, CFA, CBA   "Discount for Key Man Loss:  A Quantitative Analysis" (Vol. 11, Issue  4, December 1992) Subjects referenced include Discount, Discount for Key Man, Key Man.

Ashok Abbott, PhD   "Discount for Lack of Liquidity: Understanding and Interpreting Option Models" (Vol. 28, Issue 3, September 2009) .

Jay  B. Abrams, CPA   "Discount for Lack of Marketability:  A Theoretical Model" (Vol. 13, Issue  3, September 1994) Subjects referenced include marketability.

Ashook B. Abbott, Ph.D.   "Discount for Lack of Marketability:  An Empirical Analysis" (Vol. 22, Issue  4, December 2003) .

John Hatch, PhD   "Discount for Lack of Marketability:  Do IPO Studies Tell Us Anything?" (Vol. 23, Issue  1, March 2004) Subjects referenced include discount for lack of marketability, marketability, IPO studies, IPO approach, Bajaj,Emory, Willamette.

Scott G. McMullin, ASA, MAI, SRPA   "Discount Rate Selection" (Vol. 5 , Issue  3, September 1986) Subjects referenced include discount rate.

David G. Clarke, ASA Michael J. Mattson "Discount Rates   Applying Advanced Financial Valuation Techniques to Emerging Markets" (Vol. 13, Issue  2, June 1994) Subjects referenced include mexico, emergin markets, NAFTA.

Gregory A. Gilbert, ASA   "Discount Rates and Capitalization Rates-Where Are We?" (Vol. 9 , Issue  4, December 1990) Subjects referenced include discount rate, capitalization rate.

John D. Emory, Sr., ASA F. R. Dengel III "Discounts for Lack of Marketability Emory Pre-IPO Discount Studies   1980-2000  As Adjusted October 10, 2002" (Vol. 21, Issue  4, December 2002) Subjects referenced include IPOs, marketability.

James H. Schilt, ASA, CBA, CFA   "Discounts for Minority Interests" (Vol. 15, Issue  4, December 1996) Subjects referenced include minority interests, discounts, Mergerstat Review.

W.A.  Johnson, Attorney at Law   "Dissenter Shareholder Valuations:  A Study of Cases and References" (Vol. 7 , Issue  1, March 1988) Subjects referenced include dissenter shareholder valuations.

Espen Gaarder Haug Stein Frydenberg Sjur Westgaard "Distribution and Statistical Behavior of Implied Volatilities" (Vol. 29, Issue 4, December 2010) .

Gene A. Trevino, PhD, ASA David P. Martin  "Do Controlling Interests Warrant a Lack of Control Discount?" (Vol. 28, Issue 3, September 2009) .

John R. Phillips, CPA, CFA Neill W. Freeman "Do Privately-Held Controlling Interests Sell For Less?" (Vol. 14, Issue  3, September 1995) Subjects referenced include controlling interests, size, economic fundamentals.

George B. Hawkins, ASA, CFA   "Do Professional Practice Buy-Sell Agreements Represent Fair Market Value?" (Vol. 22, Issue  1, March 2003) Subjects referenced include professional practice, buy-sell agreements.

Z. Christopher Mercer, ASA, CFA   "Do Public Company (Minority) Transactions Yield Controlling Interest or Minority Interest Pricing Data?" (Vol. 9 , Issue  4, December 1990) Subjects referenced include public company transactions.

Brian Becker, Ph.D. Ian Gray "Does a Small Firm Effect Exist when Using the CAPM?  Not Since 1980 and Not when Using Geometric Means of Historical Returns" (Vol. 18, Issue  3, September 1999) Subjects referenced include small firm, size premium, CAPM.

Larry J. Kasper, CPA, CVA, CBA   "Due Diligence Testing of the Butler-Pinkerton Model for Company Specific Risk" (Vol. 28, Issue 3, September 2009) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 30, Issue 4, 2011) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 30, Issue 1, July 2011) .

Jay E. Fishman, FASA, CBA   "Editor's Column" (Vol. 26, Issue  4, March 2008) Subjects referenced include Editor's Column.

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 27, Issue  2, October 2008) .

Roger Grabowski, ASA   "Editor's Column" (Vol. 27, Issue  3, December 2008) .

Jay E Fishman, ASA, CBA   "Editor's Column" (Vol. 23, Issue  1, March 2004) Subjects referenced include debt, capital structure, industry capital structure, supermarket, Bill Kennedy, AICPA.

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 30, Issue 2, Oct 2011) .

Jay E Fishman, FASA   "Editor's Column" (Vol. 25, Issue  1, March 2006) Subjects referenced include editor fishman.

Jay Fishman, FASA, CBA   "Editor's Column" (Vol. 26, Issue  1, May 2007) .

Jay  E. Fishman, FASA, CBA   "Editor's Column" (Vol. 24, Issue  3, November 2005) Subjects referenced include outsourcing, subsequent events.

Jay Fishman   "Editor's Column" (Vol. 25, Issue  4, December 2006) Subjects referenced include control premium.

Susan L. Mueller, ASA, CFA, CFP   "Editor's Column" (Vol. 26, Issue  3, October 2007) Subjects referenced include editor's column.

Roger J. Garbowski, ASA   "Editor's Column" (Vol. 27, Issue  1, July 2008) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 29, Issue 4, December 2010) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 29, Issue 1, March 2010) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 28, Issue 4, December 2009) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 29, Issue 2, August 2010) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 29, Issue 3, October 2010) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 28, Issue 2, June 2009) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 28, Issue 3, September 2009) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 28, Issue 1, March 2009) .

Roger J. Grabowski, ASA   "Editor's Column" (Vol. 27, Issue  4, March 2009) .

Susan L Mueller, ASA, CFA, CFP   "Editor's Column" (Vol. 26, Issue  2, July 2007) Subjects referenced include editor.

Dennis H. Locke, ASA, CFA  Wayne D. Field "Effect of the ESOP Repurchase Obligation on Company Value" (Vol. 25, Issue  3, September 2006) Subjects referenced include ESOP.

Christopher D. Cortese   "Equity Capital Through Public Offerings:  Valuation Considerations for Small Firms" (Vol. 6 , Issue  2, June 1987) Subjects referenced include IPO, equity, small company.

Roger J Grabowski, ASA   "Equity Risk Premium: 2006 Update" (Vol. 25, Issue  2, June 2006) Subjects referenced include equity risk premium.

Roger J. Grabowski, ASA   "Equity Risk Premium: What Is the Current Evidence" (Vol. 24, Issue  3, November 2005) Subjects referenced include equity risk premium, ERP.

Robert Reilly, ASA   "ESOP Formation and Valuation Procedures" (Vol. 5 , Issue  1, March 1986) Subjects referenced include ESOP, ESOP formation, initial ESOP valuation.

James Brockardt, CBA Robert Reilly "ESOP Formation Benefits Subsequent to the Revenue Reconciliation Act of 1989" (Vol. 9 , Issue  1, March 1990) Subjects referenced include ESOP formation.

Weston Anson   "Establishing Market Values for Brands, Trademarks and Marketing Intangibles" (Vol. 15, Issue  2, June 1996) Subjects referenced include brand, trademarks, marketing intangibles.

Asli F. Colborn   "Estimating a Firm's Continuing Value" (Vol. 10, Issue  4, December 1991) Subjects referenced include continuing value, discounted cash flow.

Niranjan Chipalkatti, AIBA, ACA   "Estimating the Discount For Lack of Marketability Using Proportional Bid-Ask Spreads" (Vol. 20, Issue  1, March 2001) Subjects referenced include marketability discount.

John J. Kania, Ph.D.   "Evolution of the Discount for Lack of Marketability" (Vol. 20, Issue  1, March 2001) Subjects referenced include marketability discount, Hertzel and Smith.

T.S. Tony Leung, ASA, CFA, CPA David W. Simpson "Examining the Economic Dynamics in a Leveraged ESOT" (Vol. 8 , Issue  3, September 1989) Subjects referenced include ESOP, leveraged ESOP.

Joseph D. Vinso, Ph.D.   "Excess Earnings Estimation of Intangibles-A Note" (Vol. 3 , Issue  4, December 1984) .

John D. Emory, Sr., ASA F. R. Dengel III "Expanded Study of the Value of Marketability as Illustrated in Initial Public Offerings of Common Stock     May 1997 through December 2000" (Vol. 20, Issue  4, December 2001) Subjects referenced include IPOs, marketability.

Brian P. Brinig, J.D., CPA Michael W. Prairie "Expert Testimony:  The Business Appraiser As A Valuation Expert Witness" (Vol. 4 , Issue  1, March 1985) Subjects referenced include expert witness, deposition.

Z. Christoper Mercer, ASA, CFA Terry S. Brown "Fair Market Value vs. The Real World" (Vol. 18, Issue  1, March 1999) Subjects referenced include fair market value.

Matthew Crane, ASA, CPA/ABV Mark Levy, CPA  "Fair Valuation of Trade Claims" (Vol. 28, Issue 4, December 2009) .

William C. Herber Patrick K. Schmidt "Fairness in Minority Interest Valuation" (Vol. 11, Issue  3, September 1992) Subjects referenced include Minority interest, Minority earnings stream, Minority adjustments, Minority discount.

Michael Annin, CFA   "Fama-French and Small Company Cost of Equity Calculations" (Vol. 16, Issue  1, March 1997) Subjects referenced include CAPM, cost of equity, Fama-French model.

Steven E. Bolten, Ph.D., ASA, CBA   "Financial Market Valuations Include Trapped-In Capital Gains Liabilities" (Vol. 16, Issue  2, June 1997) Subjects referenced include trapped-in capital gains, built-in capital gains.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Fishing Expedition or Hunting for the Truth?  Seeking Information and Documents in Canadian Shareholder Litigation" (Vol. 20, Issue  1, March 2001) Subjects referenced include Canadian shareholder, Canadian litigation.

Michael J. Mard, ASA, CPA   "Florida's New Rule and Regulation Affecting Florida CPA Practitioners of Appraisals" (Vol. 14, Issue  4, December 1995) Subjects referenced include Florida Board of Accountancy, Florida CPAs, AICPA.

Jan D. Tudor   "For Free SEC Documents, Call Edgar" (Vol. 14, Issue  4, December 1995) Subjects referenced include SEC, Edgar.

Jay B. Abrams   "Forecasting Cash Flow:  Mathematics of the Payout Ratio" (Vol. 22, Issue  2, June 2003) Subjects referenced include payout ratio, forecasting cash flow.

Wayne Jankowske, ASA, CPA, CBA   "Frameworks for Analysis of Control Premiums" (Vol. 14, Issue  1, March 1995) Subjects referenced include control premiums, empirical estimates, premiums.

John J. Barton, ASA   "From the Chair" (Vol. 29, Issue 1, March 2010) .

William C. Quackenbush, ASA   "From the Chair" (Vol. 29, Issue 3, October 2010) .

William Quackenbush, ASA   "From the Chair" (Vol. 29, Issue 4, December 2010) .

Raymond Rath, ASA  "From the Chair" (Vol. 30, Issue 2, Oct 2011) .

John J. Barton, ASA   "From the Chair" (Vol. 28, Issue 3, September 2009) .

John J. Barton, ASA   "From the Chair" (Vol. 28, Issue 2, June 2009) .

Terry Allen, ASA   "From the Chair" (Vol. 28, Issue 1, March 2009) .

John J. Barton, ASA   "From the Chair" (Vol. 28, Issue 4, December 2009) .

Terry Allen, ASA   "From the Chair" (Vol. 27, Issue  2, October 2008) .

Terry Allen, ASA   "From The Chair" (Vol. 27, Issue  4, March 2009) .

Bruce B. Bingham, ASA   "From the Chairman" (Vol. 23, Issue  3, September 2004) Subjects referenced include international, standards.

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 25, Issue  4, December 2006) Subjects referenced include chairman.

Bruce B. Bingham, ASA   "From the Chairman" (Vol. 24, Issue  2, June 2005) .

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 24, Issue  4, January 2006) Subjects referenced include chairman.

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 25, Issue  3, September 2006) .

Bruce B. Bingham, ASA   "From the Chairman" (Vol. 23, Issue  2, June 2004) .

Mike  Hill, Jr., ASA   "From the Chairman" (Vol. 24, Issue  3, November 2005) .

Bruce B Bingham, ASA   "From the Chairman" (Vol. 23, Issue  1, March 2004) Subjects referenced include standards, intangibles, intellectual property.

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 25, Issue  2, June 2006) Subjects referenced include appraisal reforms.

Terry Allen, ASA   "From the Chairman" (Vol. 26, Issue  3, October 2007) .

Terry Allen, ASA   "From the Chairman" (Vol. 26, Issue  4, March 2008) .

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 25, Issue  1, March 2006) .

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 26, Issue  1, May 2007) .

John J. Barton, ASA   "From the Chairman" (Vol. 27, Issue  1, July 2008) .

Mike Hill, Jr., ASA   "From the Chairman" (Vol. 26, Issue  2, July 2007) .

Bruce B. Bingham, ASA   "From the Chairman" (Vol. 23, Issue  4, December 2004) .

Warren D. Miller, ASA, CFA   "From the Practitioner’s Perspective Valuation as Craft" (Vol. 27, Issue  4, March 2009) .

George  G. Cassiere, CFA   "Geometric Mean Return Premium Versus the Arithmetic Mean Return Premium-Expanding on the SBBI 1995 Yearbook Examples" (Vol. 15, Issue  1, March 1996) Subjects referenced include SBBI, geometric mean return premium, arithmetic mean return premium.

Dan Branch Emily O'Malley, MSPH Marc Olsen, ASA "Getting It All-for Less: An In-Depth Study of Remaining Stake Acquisitions" (Vol. 28, Issue 1, March 2009) .

James H. Schilt, ASA, CFA   "Goodwill and Excess Earnings" (Vol. 1 , Issue  1, March 1982) Subjects referenced include excess earnings method, goodwill.

Michael D. Graham, ASA   "Gordon Growth Model  A Useful Too or Just Another Formula?" (Vol. 12, Issue  2, June 1993) Subjects referenced include Gordon Growth Model, Terminal Value.

Hans Schroeder   "Graphical Analysis of Market Data" (Vol. 22, Issue  1, March 2003) .

James R. Morris, PhD   "Growth in the Constant Growth Model" (Vol. 25, Issue  4, December 2006) Subjects referenced include growth model.

John J. Kania, Ph.D.   "Has Restricted Stock Data Become Irrelevant for Determining Marketability Discounts?" (Vol. 20, Issue  2, June 2001) Subjects referenced include restricted stock studies, marketability, QMDM, Silber.

Mark O. Dietrich, CPA/ABV   "Healthcare Market Structure and its Implication for Valuation of Privately Held Provider Entities: An Empirical Analysis" (Vol. 27, Issue  2, October 2008) Subjects referenced include healthcare.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 17, Issue  3, September 1998) Subjects referenced include Davis case, trapped-in capital gains, built-in capital gains, locked-in capital gains.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 16, Issue  1, March 1997) Subjects referenced include IRC Section 2703, IRC 2704, Chapter 14, family partnership.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 11, Issue  4, December 1992) Subjects referenced include ESOP, ESOP put option, hazardous waste.

Bradley A. Fowler, JD, ASA   "How Do You Handle It?" (Vol. 13, Issue  4, December 1994) Subjects referenced include price/earnings, P/E, P/E ratio.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 11, Issue  3, September 1992) Subjects referenced include ESOP, marketability discount.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 14, Issue  1, March 1995) Subjects referenced include guideline company, price/earnings, cap rate.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 14, Issue  3, September 1995) Subjects referenced include testimony, marketability, discounts.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 18, Issue  1, March 1999) Subjects referenced include trapped-in capital gain, family partnership, Davis case,  built-in capital gain.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 18, Issue  3, September 1999) Subjects referenced include specific company risk factors.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 16, Issue  2, June 1997) .

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 16, Issue  3, September 1997) Subjects referenced include IRC Section 506, gifts, estate planning.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 17, Issue  1, March 1998) Subjects referenced include TAM 9751003, family partnership, limited partnership.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 11, Issue  2, June 1992) Subjects referenced include ESOP, Leverage ESOP.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 12, Issue  4, December 1993) Subjects referenced include marketability discount.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 13, Issue  1, March 1994) Subjects referenced include capitalization rate, marketability, control.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 13, Issue  3, September 1994) Subjects referenced include present value, discounting, time value of money.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 11, Issue  1, March 1992) Subjects referenced include shortage of working capital, going concern.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 20, Issue  2, June 2001) Subjects referenced include family limited partnership, court cases.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 15, Issue  1, March 1996) Subjects referenced include equity method of valuation, invested capital method of valuation, debt free method.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 15, Issue  3, September 1996) Subjects referenced include guideline companies, guideline company.

Bradley A. Fowler, JD, ASA  Associate Editor   "How Do You Handle It?" (Vol. 10, Issue  4, December 1991) Subjects referenced include projections.

Eric W. Nath, ASA   "How Public Guideline Companies Represent Control Value for a Private Company" (Vol. 16, Issue  4, December 1997) Subjects referenced include control value, public guideline companies, levels of value.

Pawel Cyganski, ASA, ACCA   "How to Value a Non Stand Alone Business" (Vol. 23, Issue  2, June 2004) Subjects referenced include non stand alone busines.

Joseph LaPray, ASA   "Hypothecation Impairment as a Component of a Discount for Lack of Marketability" (Vol. 21, Issue  3, September 2002) Subjects referenced include hypothecation impairment, marketability.

Christian  L. Bendixen, ASA   "Improved Estimation of Equity Risk Premiums" (Vol. 13, Issue  1, March 1994) Subjects referenced include equity risk premium.

Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA   "In Defense of Discounts for Lack of Marketability" (Vol. 29, Issue 3, October 2010) .

Manoj P. Dandekar, PhD, ASA   "In-Process Research & Development (IPR&D) Valuation and Technology Economics" (Vol. 24, Issue  2, June 2005) Subjects referenced include in-process research & development, IPR&D, technology economics.

Jon Paulsen, ASA   "Intangible Assets and Intercompany Transfer Pricing" (Vol. 12, Issue  1, March 1993) Subjects referenced include Transfer Pricing, Comparable Profit Method, Relative Income Approach, Financial Model Method, Valuing Intangible Assets, Intercompany Transfers.

Walter R. Strothman   "Integrated Capitalization Rates and Marketability Discounts" (Vol. 7 , Issue  3, September 1988) Subjects referenced include capitaliation rates, marketability discounts.

John R. Gasiorowski, ASA   "Internal Revenue Code Penalties Applicable to Appraisers Have Been Expanded" (Vol. 28, Issue 1, March 2009) .

John R. Gasiorowski, ASA   "Is A Discount for Built-In Capital Gain Tax Justified?" (Vol. 12, Issue  2, June 1993) Subjects referenced include fair market value, built-in capital gain, trapped-in capital gain.

James L. Plummer   "Is the Value of a Firm the Upper Limit of Future Lost Profits in Business Litigation?" (Vol. 14, Issue  4, December 1995) Subjects referenced include lots profits, litigation, business litigation.

Mel H. Abraham, ASA, CPA, CVA, ABV   "Kerr v. Commissioner: A Christmas Gift for Taxpayers and Family Limited Partnerships" (Vol. 19, Issue  2, June 2000) Subjects referenced include family limited partnership.

James A. Larson, Ph.D., AM, CFA Jeffrey P. Wright "Key Person Discount in Small Firms:  An Update" (Vol. 17, Issue  3, September 1998) Subjects referenced include key person discount, Paul Mitchell case.

James A. Larson, Ph.D., ASA, CFA Jeffrey  P. Wright "Key Person Discount in Small Firms:  Evidence from the 1990's" (Vol. 20, Issue  3, September 2001) Subjects referenced include key person discount.

James A. Larson, Ph.D., CFA Jeffrey  P. Wright "Key Person Discounts in Small Firms:  Fact or Fiction?" (Vol. 15, Issue  1, March 1996) Subjects referenced include key person discount.

Jerome S. Osteryoung Derek Newman "Key Person Valuation Issues for Private Businesses" (Vol. 13, Issue  3, September 1994) Subjects referenced include key person, key person's contribution, loss of key person.

Michael A. Paschall, ASA, CFA, JD   "Kick the Habit:  The Excess Earnings Method Must Go!" (Vol. 20, Issue  3, September 2001) Subjects referenced include excess earnings method.

Jerry O. Peters, AM, CBA, CPA   "Lack of Marketability Discounts for Controlling Interests:  An Analysis of Public vs. Private Transactions" (Vol. 14, Issue  2, June 1995) Subjects referenced include price/earnings, P/E, P/E ratio, marketability, controlling interest.

Page Maxson, AM   "Layered Discounts:  When Are They Appropriate?" (Vol. 7 , Issue  4, December 1988) Subjects referenced include layered discounts.

James H. Schilt, ASA, CBA, CFA   "Lesser Known Textbooks and Other Treatises for the Business Appraiser" (Vol. 24, Issue  1, March 2005) Subjects referenced include textbooks.

"Letter to the Editor" (Vol. 27, Issue  3, December 2008) .

Keith Pinkerton, ASA, CFA Peter J. Bulter "Letter to the Editor" (Vol. 27, Issue  1, July 2008) .

Peter J. Butler, CFA, ASA   "Letter to the Editor" (Vol. 30, Issue 1, July 2011) .

Eric W. Nath, ASA   "Letter to the Editor" (Vol. 30, Issue 1, July 2011) .

Peter J. Butler, MBA   "Letter to the Editor" (Vol. 29, Issue 1, March 2010) .

Zareer N Pavri, ASA, CA, CBV   "Letter to the Editor:  Discounts for Lack of Marketability: An Emprical Analysis" (Vol. 23, Issue  1, March 2004) Subjects referenced include discount for lack of marketability, marketability.

Richard. M. Duvall James  H. Schilt "Letters to the Editor" (Vol. 24, Issue  2, June 2005) Subjects referenced include WACC.

Richard. M. Duvall James  H. Schilt "Letters to the Editor" (Vol. 24, Issue  2, June 2005) .

Ashok B. Abbott, MBA, PhD   "Letters to the Editor-ABBOTT Letter" (Vol. 23, Issue  2, June 2004) .

John J. Kania, PhD   "Letters to the Editor-KANIA Letter" (Vol. 23, Issue  2, June 2004) Subjects referenced include specific company risk, specific firm risk.

David King   "Letters to the Editor-KING Letter" (Vol. 23, Issue  2, June 2004) Subjects referenced include equity risk premium.

Gregory A. Gilbert, CFA, ASA   "Leveraged ESOP Valuation" (Vol. 4 , Issue  3, September 1985) Subjects referenced include leveraged ESOP.

Gregory A. Gilbert, ASA   "Leveraged ESOP Valuation -- Part II" (Vol. 4 , Issue  4, December 1985) Subjects referenced include ESOP, leveraged.

John E. Bakken, ASA   "Licensing vs. Certification:  Problems with Current Proposals" (Vol. 7 , Issue  1, March 1988) Subjects referenced include licensing, certification.

James R. Park, ASA Bruce A. Johnson "Limited Partnership Discounts-Observations from the Secondary Market" (Vol. 16, Issue  2, June 1997) Subjects referenced include limited partnership, discounts, NAV, Partnership Profiles.

Daniel L. McConaughy, PhD, ASA Vincentiu Covrig, PhD, CFA Donald Bleich, PhD "Location and the Liquidity of Private Business" (Vol. 29, Issue 1, March 2010) .

Bradley A. Fowler, JD, ASA   "Lost Profits Litigation-The Business Valuation Consultant's Role" (Vol. 9 , Issue  3, September 1990) .

Frank C. Evans, ASA, CBA, CPA/ABV   "Making Sense of Rates of Return and Multiples" (Vol. 18, Issue  2, June 1999) Subjects referenced include rates of return, multiples.

Michael Julius, ASA, CFA   "Market Returns In Rolling Multi-Year Holding Periods  -An Alternative Interpretation of the Ibbotson Data-" (Vol. 15, Issue  2, June 1996) Subjects referenced include market returns, geometric means, arithmetic means.

Z. Christoper Mercer, ASA, CFA Travis W. Harms "Marketability Discount Analysis at a Fork in the Road" (Vol. 20, Issue  4, December 2001) Subjects referenced include marketability discount, QMDM, restricted stock studies.

Jon Paulsen, Ph.D., ASA   "Marketability Discount Concerns" (Vol. 20, Issue  1, March 2001) Subjects referenced include marketability discounts.

Andrew S. Kubersky, ASA   "Marketability Discounting Issues for ESOP Acquisitions of Minority Shares" (Vol. 18, Issue  3, September 1999) Subjects referenced include ESOP, ESOP acquisitions, marketability.

Philip Saunders   "Marketability Discounts and Risk in Transactions Prior to Initial Public Offerings" (Vol. 19, Issue  4, December 2000) Subjects referenced include marketability discount, intial public offerings, IPO's.

Christopher Casey, CPA, CFA   "Marketability Discounts for Controlling Interests Revisited" (Vol. 19, Issue  1, March 2000) Subjects referenced include marketability discount, controlling interest.

Andrew S. Kubersky, ASA   "Marketability of ESOP Shares:  A Liquidity Issue" (Vol. 8 , Issue  2, June 1989) Subjects referenced include ESOP, liquidity, marketability, put.

Donald Wiggins, DBA, ASA, CVA   "Matching Cash Flow and Discount Rates in Discounted Cash Flow Appraisals" (Vol. 18, Issue  1, March 1999) Subjects referenced include discounted cash flow, discount rates.

Philip H. Osborne, Esq.   "Meaning of Fair Value Under Dissenting Shareholder Provisions of State Corporation Laws" (Vol. 9 , Issue  3, September 1990) .

Mary A. Lerch, ASA, CFA, CBA   "Measuring Lack of Marketability Discounts from IPO Pricing--The Graphic Approach IPO Data: November 1995-April 1997" (Vol. 19, Issue  2, June 2000) .

Christopher Mercer, ASA, CFA   "Mercer Matters" (Vol. 24, Issue  3, November 2005) Subjects referenced include buy-sell agreements.

Z. Christoper Mercer, ASA, CFA   "Mercer Matters" (Vol. 21, Issue  4, December 2002) .

Michael Dobner, ASA, CBV   "Mid Year Discounting and Seasonality Factors" (Vol. 21, Issue  1, March 2002) Subjects referenced include mid year discounting, seasonality.

Robert R. Trout, Ph.D., CFA   "Mid-Year Discounting Without Bias" (Vol. 20, Issue  4, December 2001) Subjects referenced include mid year discounting, seasonality.

Richard M. Duvall, Ph.D., CPCU   "Mid-Year or End-of-Year Discounting" (Vol. 19, Issue  4, December 2000) Subjects referenced include end-of-year, mid-year, discounting.

Ronald M. Seaman, ASA, CBA   "Minimum Marketability Discounts - 2nd Edition" (Vol. 24, Issue  2, June 2005) Subjects referenced include marketability, discounts, LEAPS.

Ronald M. Seaman, FASA, CBA   "Minimum Marketability Discounts, 3rd Edition" (Vol. 27, Issue  1, July 2008) Subjects referenced include Marketability.

David W. Simpson, AM, CFA   "Minority Interest and Marketability Discounts:  A Perspective        PART 1" (Vol. 10, Issue  1, March 1991) Subjects referenced include minority interest, marketability, discounts.

David W. Simpson, AM, CFA   "Minority Interest and Marketability Discounts:  A Perspective        PART 2" (Vol. 10, Issue  2, June 1991) Subjects referenced include marketability discount.

Brian C. Becker, Ph.D.   "Minority Interests in Market Valuation:  An Adjustment Procedure" (Vol. 16, Issue  1, March 1997) Subjects referenced include minority interests.

Douglas K. Fejer, AM, CPA   "Missouri Supreme Court States Preference for Market Approach When Valuing Professional Goodwill" (Vol. 7 , Issue  4, December 1988) Subjects referenced include professional goodwill, Missouri Supreme Court.

Gilbert E. Matthews, CFA   "Misuse of Control Premiums in Delaware Appraisals" (Vol. 27, Issue  2, October 2008) Subjects referenced include control premiums.

Les Barenbaum, PhD Walter Shubert "Modern Financial Engineering and Discounts:  The Collar Message" (Vol. 23, Issue  2, June 2004) Subjects referenced include marketability discount, equity collar, blockage, restricted stock.

Bob Dohmeyer, ASA Scott Lampe  "Modified CAPM: Robust or The Bed of Procrustes?" (Vol. 30, Issue 1, July 2011) .

Benjamin C. Alamar, Ph.D.   "Monte Carlo Simulation in the Valuation of High Risk Businesses" (Vol. 21, Issue  4, December 2002) Subjects referenced include Monte Carlo simulation, high risk businesses.

Jon Paulsen, ASA   "More Evidence on IPO Marketability Discounts" (Vol. 17, Issue  1, March 1998) Subjects referenced include IPOs, IPO, marketability, discount for lack of marketability.

Thomas Brock   "More on Capitalization Rates" (Vol. 4 , Issue  4, December 1985) Subjects referenced include capitalization rate, CAPM, levered beta, unlevered beta, surogate beta method .

Mary Ann Lerch, ASA, CFA   "More on Regression Techniques in Valuing Closely Held Securities:  A Recent Case Study" (Vol. 7 , Issue  3, September 1988) Subjects referenced include regression.

Robert  P. Oliver, ASA   "Moving Beyond the Real Estate Appraisal:  Valuing Fractional Interests in Closely Held Real Estate Companies" (Vol. 5 , Issue  2, June 1986) Subjects referenced include fractional interest, minority interest.

Brian C. Becker   "Multiple Approaches to a Valuation:  The Use of Sensitivity Analysis" (Vol. 15, Issue  4, December 1996) Subjects referenced include sensitivity analysis, reconciliation.

T.S. Tony Leung, ASA, CFA, CPA   "Myths About Capitalization Rates and Risk Premium" (Vol. 5 , Issue  1, March 1986) Subjects referenced include risk premium, cap rate, capitalization rate.

Joseph D. Vinso, Ph.D., ASA, CBA   "Net Income Versus Debt-Free Approaches:  A Comparison" (Vol. 11, Issue  2, June 1992) Subjects referenced include Net income approach, Debt-free approach, Net operating income.

Marjorie L. Bowen Jack W. Berka "Net Income Versus Debt-Free Approaches:  A Practical Comparison" (Vol. 11, Issue  3, September 1992) Subjects referenced include Net income, Debt-free approach, Capitalization of income, Debt-free earnings, Debt-free cash flow, EBIT.

Roger Grabowski, ASA David King "New Evidence on Equity Returns and Company Risk" (Vol. 18, Issue  3, September 1999) Subjects referenced include equity returns, equity risk premium.

Roger Grabowski, ASA David King "New Evidence on Equity Returns and Company Risk: A Revision" (Vol. 19, Issue  1, March 2000) Subjects referenced include equity risk premium.

Roger Grabowski, ASA David King "New Evidence on Size Effects and Rate of Returns" (Vol. 15, Issue  3, September 1996) Subjects referenced include size effects, equity returns, equity premiums.

John J. Stockdale, ASA, CPA   "New Techniques for Industry Analysis" (Vol. 8 , Issue  3, September 1989) Subjects referenced include industry analysis.

Z. Christoper Mercer, ASA, CFA   "Not So Random Thoughts Regarding the Business of Business Appraisal" (Vol. 7 , Issue  2, June 1988) .

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Objectivity and Credibility as a Valuation Expert" (Vol. 24, Issue  2, June 2005) Subjects referenced include expert witness.

Alix Mandron, Ph.D., CGA   "Of  Weights and WACCs" (Vol. 24, Issue  3, November 2005) Subjects referenced include iterative, WACC, weighted average cost of capital, invested capital, weights.

Gene Dilmore, ASA-RE, SREA, MAI   "Of Regression Analysis, Business Valuation, Lotus 1-2-3, Hewlett-Packard, and William of Ockham" (Vol. 14, Issue  2, June 1995) Subjects referenced include regression, regression errors, complex regressions analysis.

Alex W. Howard, CFA, ASA Alan B. Harp, Jr., CFA, ASA  "Oil and Gas Company Valuations" (Vol. 28, Issue 1, March 2009) .

Louis R. Posgate, ASA, PE   "Oil and Gas Federal Tax Case Review:  Fair Market Values with Volatility" (Vol. 21, Issue  4, December 2002) Subjects referenced include oil and gas, volatility, tax cases.

Graham A. Davis, Ph.D.   "One Project, Two Discount Rates" (Vol. 20, Issue  1, March 2001) Subjects referenced include option pricing, discounted cash flow.

David B. H. Chaffe III   "Option Pricing as a Proxy for Discount for Lack of Marketability in Private Company Valuations" (Vol. 12, Issue  4, December 1993) Subjects referenced include Discount for Lack of Marketability, Black-Scholes.

James E. McCann, MBA   "Overvaluation of Expected Returns - Observations from Lottery Ticket Sales" (Vol. 22, Issue  4, December 2003) Subjects referenced include lottery ticket sales, expected returns.

Daniel L. McConaughy, PhD Vincent Covrig "Owner's Lack of Diversification and the Cost of Equity Capital" (Vol. 26, Issue  4, March 2008) Subjects referenced include cost of capital.

Timothy Cromley   "Patent Infringement Damages and Business Valuations" (Vol. 13, Issue  3, September 1994) Subjects referenced include patents, damages, patent infringement.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Position of the Canadian Courts on the Admissibility of Hindsight in Business Valuation" (Vol. 24, Issue  3, November 2005) Subjects referenced include hindsight, Canadian courts, post-valuation information.

Richard W. Goeldner II, ASA, CBA   "Practical Application of the Fundamental Discount" (Vol. 19, Issue  3, September 2000) Subjects referenced include fundamental discount, guideline companies.

Robert Schulz   "Practical Approach for Incorporating the Notion of Growth in the Evaluation of the Cost of Capital" (Vol. 25, Issue  4, December 2006) Subjects referenced include cost of capital.

John J. Kania, Ph.D.   "Predicting Lack of Marketability Discounts by Use of an Economic (Statistical Regression) Model" (Vol. 21, Issue  4, December 2002) Subjects referenced include lack of marketability, econometric model.

Donald Sonneman, ASA   "Preliminary Look: Valuation Issues with Bailed Out Companies" (Vol. 28, Issue 2, June 2009) .

Mary Ann Lerch, ASA, CFA, CBA   "Pretax/Aftertax Conversion Formula for Capitalization Rates and Cash Flow Discount Rates" (Vol. 9 , Issue  1, March 1990) Subjects referenced include pre-tax, after-tax.

Alan J Kirkpatrick, D.B.A.   "Prevailing Premium Levels for Voting Rights" (Vol. 25, Issue  1, March 2006) .

John D. Emory, ASA F. R. Dengel III "Preview of the Value of Marketability as Illustrated in Initial Public Offerings of Dot-Com Companies May 1997 through March 2000" (Vol. 19, Issue  2, June 2000) Subjects referenced include initial public offerings, marketability.

Raymond C. Miles, ASA, CBA   "Price/Earinings Ratios and Company Size Data for Small Businesses" (Vol. 11, Issue  3, September 1992) Subjects referenced include IBA market database, P/E ratio.

Gregory  A. Gilbert, CFA, ASA Kathleen M. Wiederhold "Price/Sales Ratios" (Vol. 5 , Issue  2, June 1986) Subjects referenced include price earnings, pe ratio, p/e ratio, price/sales ratio, price/book ratio.

Bradley A. Fowler, JD, ASA Edward C. Fowler "Pricing of Employee Options in Pre-IPO Venture Capital Backed Companies" (Vol. 16, Issue  4, December 1997) Subjects referenced include options, option pricing, venture capital backed companies, employee options, early stage companies.

David E. Jensen, CPA   "Private Foundation Valuation Rules" (Vol. 13, Issue  2, June 1994) Subjects referenced include private foundations.

Jay B. Abrams, ASA, CPA   "Problems in the QMDM and Comparison to Economic Components Model:  A Response to Chris Mercer" (Vol. 21, Issue  2, June 2002) Subjects referenced include QMDM, Economic Components Model.

Roger J. Grabowski, ASA   "Problems with Cost of Capital Estimation in the Current Environment—Update" (Vol. 27, Issue  4, March 2009) .

J. Timothy  Cromley, ASA, JD   "Professional Patent Appraisal" (Vol. 21, Issue  1, March 2002) Subjects referenced include patent appraisal.

Spencer Jefferies Bruce A. Johnson "Publicity Registered Limited Partnership Interests" (Vol. 15, Issue  4, December 1996) Subjects referenced include publicly registered limited partnership interests, limited partnership, Partnership Profiles.

Marco Vulpiani   "Purchase Price Allocation and Choice of the Valuation Methods" (Vol. 27, Issue  2, October 2008) Subjects referenced include purchase price allocation.

Johh A. Hatch, PhD   "Put Options as Purchases of Liquidity" (Vol. 24, Issue  2, June 2005) Subjects referenced include put options, liquidity.

John E. Hempstead   "Putting A Value on a Law Practice" (Vol. 3 , Issue  3, September 1984) Subjects referenced include professional firms, law firm, .

Mary Ann Lerch, ASA, CFA, CBA   "Quantitative Measures of Minority Interest Discounts" (Vol. 10, Issue  1, March 1991) Subjects referenced include minority interest discount.

Bruce A. Johnson, ASA   "Quantitative Support for Discounts for Lack of Marketability" (Vol. 18, Issue  4, December 1999) Subjects referenced include marketability, discount, restricted stock studies.

James Schilt, ASA, CFA   "Random Walk and the Close Corporation" (Vol. 7 , Issue  3, September 1988) Subjects referenced include random walk.

Donald R. Epley, PhD, CCIM, MAI   "Real Property Leverage, Project Sales Price, and Value" (Vol. 29, Issue 2, August 2010) .

Jerome S. Osteryoung Charles W. Hodges "Reasonable Certainty in Commercial Litigation:  Reliance on Past Profits or Expected Future Earnings" (Vol. 9 , Issue  2, June 1990) Subjects referenced include resonable certainty, commercial damages.

Alexander J. Stack A. Scott Davidson "Reasonable Royalty Rates and the 25% Royalty Rule for Intellectual Property" (Vol. 18, Issue  4, December 1999) Subjects referenced include royalty rates, 25% royalty rule, intellectual property.

Thomas Craig, Ph.D., CPA Timothy  Hoerr "Recasting Income Statements in Valuations of Closely Held Businesses" (Vol. 12, Issue  3, September 1993) Subjects referenced include Normalized earnings, recasting historical earnings, adjustments to earnings.

Kent L. Osborne   "Recent Decision Invalidates Second Tier Allocation and Favors Residual Method for Valuing Goodwill and Going Concern Value - A Note" (Vol. 4 , Issue  2, June 1985) Subjects referenced include residual method, goodwill, going concern value, second tier allocation, core deposit intangibles, loan premium.

Peter Gampel, ASA, CA, CBV   "Recent Thoughts When Valuing A Minority Interest in a Closely Held Company" (Vol. 6 , Issue  2, June 1987) Subjects referenced include minority interest, definition of minority interest.

Robert P. Oliver, ASA   "Recent Valuation Developments" (Vol. 6 , Issue  4, December 1987) Subjects referenced include legislative changes, minority discoutns, ESOP.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 1 , Issue  4, December 1982) Subjects referenced include ESOP court cases.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 3 , Issue  3, September 1984) Subjects referenced include tax reform.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 3 , Issue  4, December 1984) Subjects referenced include comparable public company, guideline public company.

Robert  P. Oliver, ASA   "Recent Valuation Developments" (Vol. 5 , Issue  1, March 1986) Subjects referenced include stock market, public stocks, ESOP.

Robert  P. Oliver, ASA   "Recent Valuation Developments" (Vol. 4 , Issue  3, September 1985) Subjects referenced include ESOP.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 1 , Issue  3, September 1982) Subjects referenced include court cases.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 2 , Issue  1, March 1983) Subjects referenced include Campbell, Fehrs, court cases.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 2 , Issue  4, December 1983) Subjects referenced include stock purchase agreements, Roth case, Revenue Ruling 83-120, preferred stock.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 2 , Issue  2, June 1983) Subjects referenced include valuation business.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 2 , Issue  3, September 1983) Subjects referenced include weighting.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 3 , Issue  1, March 1984) Subjects referenced include preferred stock, estate freeze.

Robert M. Meyers   "Recent Valuation Developments" (Vol. 3 , Issue  2, June 1984) Subjects referenced include ESOP.

Philip H. Osborne, Esq.   "Recent Valuation Developments" (Vol. 11, Issue  1, March 1992) Subjects referenced include gift tax, estate tax, Estate of Frederick R. Smith, Estate of Myrtle S. Levin Prince,O'Reilly.

Robert P. Oliver, ASA   "Recent Valuation Developments" (Vol. 11, Issue  3, September 1992) Subjects referenced include court cases, Tax Court, Feuchter, Friedberg.

Robert  P. Oliver, ASA   "Recent Valuation Developments" (Vol. 6 , Issue  3, September 1987) Subjects referenced include blockage discount, restricted stock, gift tax.

Allyn A. Joyce   "Recent Valuation Developments" (Vol. 5 , Issue  3, September 1986) Subjects referenced include fair value.

Philip H. Osborne, Esq.   "Recent Valuation Developments" (Vol. 8 , Issue  1, March 1989) .

Robert P. Oliver, ASA   "Recent Valuation Developments" (Vol. 8 , Issue  4, December 1989) Subjects referenced include analysis of guideline companies (comparables).

Philip H. Osborne   "Recent Valuation Developments" (Vol. 6 , Issue  1, March 1987) Subjects referenced include control, estate, gift, tax court decisions.

Philip H. Osborne   "Recent Valuation Developments" (Vol. 8 , Issue  2, June 1989) Subjects referenced include Revenue Ruling 81-253.

Robert P. Oliver, ASA   "Recent Valuation Developments" (Vol. 7 , Issue  2, June 1988) Subjects referenced include adequate consideration, Department of Labor.

Robert  P. Oliver, ASA   "Recent Valuation Developments" (Vol. 5 , Issue  2, June 1986) Subjects referenced include ESOP, leveraged ESOP.

Allyn A. Joyce   "Recent Valuation Developments" (Vol. 4 , Issue  1, March 1985) .

Robert  P. Oliver, ASA   "Recent Valuation Developments" (Vol. 4 , Issue  2, June 1985) Subjects referenced include ESOP valuation, minority value, control value, .

Allyn A. Joyce   "Recent Valuation Developments" (Vol. 4 , Issue  4, December 1985) Subjects referenced include fair value, Delaware Block, Fleischer, Weinberger, Blake.

Philip H. Osborne   "Recent Valuation Developments-Amortization of Intangibles" (Vol. 10, Issue  3, September 1991) Subjects referenced include amortization of intangibles.

Philip  H. Osborne   "Recent Valuation Developments-Business Appraisals After the Revenue Act of 1987 " (Vol. 7 , Issue  1, March 1988) .

John E. Hempstead, ASA, CFA   "Recent Valuation Developments-Delaware Court Embraces Cash Flow Valuation Method with Both Arms" (Vol. 10, Issue  4, December 1991) Subjects referenced include Delaware Court, cash flow valuation method.

Philip H. Osborne, Esq.   "Recent Valuation Developments-Tax Court Rules on Indirect Gift Issues in Preferred Stock Recapitalizations" (Vol. 9 , Issue  1, March 1990) Subjects referenced include preferred stock recapitalization.

Bradley A. Fowler, AM   "Recognizing Anti-Dilution; Provisions in Valuing Venture Capital Backed Enterprises" (Vol. 8 , Issue  1, March 1989) Subjects referenced include anti-dilution, venture capital.

Frank C. Evans, CPA, CBA   "Recognizing the Key Factors in the Income Approach to Business Valuation" (Vol. 15, Issue  2, June 1996) Subjects referenced include key factors, income approach.

Leonard J. Sliwoski, Ph.D., ASA, CPA, CBA   "Reconciling Discount Rates:  Personal Injury/Wrongful Death Cases, Commercial Damage Cases, Business Appraisal Engagements" (Vol. 15, Issue  4, December 1996) Subjects referenced include personal injury, wrongful death, commercial damages.

James R Morris, PhD   "Reconciling the Equity and Invested Capital Methods of Valuation When the Capital Structure Is Changing" (Vol. 23, Issue  1, March 2004) Subjects referenced include reconciling, reconciliation, invested capital method, capital structure.

David M. Bishop, ASA, CBA   "Reconciling the Indicated Values" (Vol. 17, Issue  1, March 1998) Subjects referenced include reconciling, reconciliation, indicated values.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Reconstructing Business Income in Forensic Valuation" (Vol. 22, Issue  2, June 2003) Subjects referenced include reconstructing income, forensic valuation.

Leonard Sliwoski, ASA, CPA, Ph.D., CBA   "Reflections on Valuing S Corporations" (Vol. 17, Issue  4, December 1998) Subjects referenced include S corporation.

Ezra Angrist Harry Curtis, III, CFA, ASA Daniel Kerrigan, CFA "Regression Analysis and Discounts for Lack of Marketability" (Vol. 30, Issue 1, July 2011) .

George B. Hawkins, ASA, CFA   "Regression Analysis in Valuation Engagements" (Vol. 27, Issue  1, July 2008) .

Shannon P. Pratt, CFA, FASA, MCBA, CM&AA   "Relationship Between Variability of Past Returns and Levels of Future Returns for Common Stocks, 1926–1960" (Vol. 27, Issue  2, October 2008) Subjects referenced include common stock returns.

Mike Hill, Jr., ASA, CPA/ABV Christopher Mercer "Response to Invitation to Comment: Valuation for Financial Reporting" (Vol. 26, Issue  1, May 2007) .

John A. Hatch, PhD   "Restricted Stock Sutdies and Discounts for Lack of Marketability" (Vol. 23, Issue  2, June 2004) Subjects referenced include restricted stock studies, marketability, discount.

Richard K. Ellsworth, PE, ASA, CFA   "Retirement Behavior and Customer Life Expectancy" (Vol. 28, Issue 1, March 2009) .

Richard K. Ellsworth, PE, ASA, CFA   "Retirement Measurement When Estimating Customer Life Characteristics" (Vol. 28, Issue 2, June 2009) .

Sarah von Helfenstein   "Revisiting Total Beta" (Vol. 28, Issue 4, December 2009) .

Manoj P Dandekar, Ph.D., ASA   "Risks Along the Technology Life Cycle: Discount Rates for Technology Valuation" (Vol. 25, Issue  3, September 2006) Subjects referenced include technology.

Raymond C. Miles, ASA, CBA   "Rounding of Value Estimates" (Vol. 17, Issue  2, June 1998) Subjects referenced include rounding.

Maxwell J. Taub, AM, CBA   "Rules of Thumb:  Some Positive Observations" (Vol. 12, Issue  1, March 1993) Subjects referenced include rules of thumb.

Travis W. Harms, CPA/ABV, CFA Z. Christopher Mercer "S Corporation Model Comparisons" (Vol. 27, Issue  1, July 2008) .

Larry J. Kasper, CPA, CVA   "S Corporation Valuations - An Analysis in Search of a Solution" (Vol. 26, Issue  4, March 2008) Subjects referenced include S corporation.

Roger J. Grabowski, ASA   "S Corporation Valuations in the post-Gross World-Updated" (Vol. 23, Issue  3, September 2004) Subjects referenced include S corporations, S corporation.

Gary Condren   "S Corporations and Corporate Taxes" (Vol. 12, Issue  4, December 1993) .

Roger J. Grabowski, ASA   "S Corporations in the post-Gross World" (Vol. 21, Issue  3, September 2002) Subjects referenced include S corporation, Gross case.

Jay Fishman, FASA and Bruce Bingham, FRICS,FASA "SBA Appraisal Institute Course Requirement For Going Concern Valuations Of Special Use Properties By Real Property Appraisers" (Vol. 30, Issue 4, December 2011).

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Securities Commission Valuaton Requirements in Canada" (Vol. 20, Issue  4, December 2001) Subjects referenced include Canada, Securities Commision valuation requirements.

James H. Schilt, CFA, ASA Hanan & Kiebler, Inc. "Selection of Capitalization Rates for Valuing a Closely Held Business" (Vol. 1 , Issue  2, June 1982) Subjects referenced include capitalization rate, risk premium, valuation methods.

Kerry Hayes, CMC   "Selection of Captialization Rates in Business Damage Cases" (Vol. 13, Issue  2, June 1994) Subjects referenced include eminent domain, business damages, condemnation .

James H. Schilt, ASA, CFA   "Selection of Captialization Rates-Revisited" (Vol. 10, Issue  2, June 1991) Subjects referenced include capitalization rates, discount rates.

Michael D. Graham , ASA   "Selection of Market Multiples in Business Valuation" (Vol. 9 , Issue  1, March 1990) Subjects referenced include risk, growth, market comparison approach.

Monica Langley   "Several Stategies Used in Mergers May Be Casualties of Tax Measure" (Vol. 3 , Issue  3, September 1984) Subjects referenced include mergers, acquisitions.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Shareholder Dissent: Canada Looks to the United States" (Vol. 19, Issue  4, December 2000) Subjects referenced include Canada, shareholder dissent, cross-border.

Brian Becker, Ph.D. Gary Gutzler "Should a Blockage Discount Apply? Perspectives of Both a Hypothetical Willing Buyer and a Hypothetical Willing Seller" (Vol. 19, Issue  1, March 2000) Subjects referenced include blockage.

Z. Christoper Mercer, ASA, CFA   "Should Marketability Discounts be Applied to Controlling Interests of Private Companies?" (Vol. 13, Issue  2, June 1994) Subjects referenced include marketability discounts, contolling interests.

Raymond C. Miles, ASA, CBA   "Six Axioms of Business Valuation" (Vol. 12, Issue  1, March 1993) Subjects referenced include Comparables, Comparable Companies, Guideline Companies, Market Value, Principle of Substitution.

James K. Herr, CFA, AM   "Size Adjustments for Stock Return Volatilities" (Vol. 27, Issue  4, March 2009) .

Roger  Grabowski, ASA David  King "Size Effects and Equity Returns:  An Update" (Vol. 16, Issue  1, March 1997) Subjects referenced include size effects, equity returns, equity premiums.

Gene Dilmore, ASA   "Sizing Up Guidelines Companies:  The Sizebiz Program Version 5.0" (Vol. 15, Issue  1, March 1996) Subjects referenced include guideline companies, sizebiz program.

John E. Hempstead, ASA   "Small Companies Have Two Years to Avoid Double Taxation on Sale or Merger" (Vol. 6 , Issue  4, December 1987) Subjects referenced include general utilities doctrine.

Arthur H. Rosenbloom Kenneth W. McGraw "Solvency Opinions-A Time for Testing" (Vol. 9 , Issue  2, June 1990) Subjects referenced include solvency opinions.

Michael A. Paschall, ASA, CFA, JD   "Some Observations on Tax-Affecting" (Vol. 24, Issue  1, March 2005) Subjects referenced include tax affecting.

Maxwell  J. Taub, ASA, CBA   "Some Thoughts on the Lack of Marketability Discount" (Vol. 13, Issue  3, September 1994) Subjects referenced include marketability discount, guideline company.

William B. Zerter   "Statistical Approach to Loss of Profits Valuations" (Vol. 4 , Issue  3, September 1985) Subjects referenced include statistical approaches, loss of profits valuations, lost profits.

James H. Schilt, ASA, CFA, CBA   "Still Another Look at Betas" (Vol. 19, Issue  1, March 2000) Subjects referenced include beta.

Tara Stephenson, ASA   "Stock Price Discounts for Lack of Marketability: OTC Market Empirical Results 2005-2008" (Vol. 29, Issue 1, March 2010) .

Kevin C. O'Shea Robert M. Siwicki "Stock Price Premiums for Voting Rights Attributable to Minority Interests" (Vol. 10, Issue  4, December 1991) Subjects referenced include voting rights.

Bruce A. Johnson James R. Park "Study of Discounts for Limited Partnership Units Traded in a Secondary Market" (Vol. 14, Issue  3, September 1995) Subjects referenced include limited partnerships, discounts, secondary markets.

Nancy J. Fannon, ASA, CPA, ABV, MCBA   "Subchapter S Corporation Valuation—A Simplified View" (Vol. 26, Issue  1, May 2007) Subjects referenced include Sub S Corps.

Richard K. Ellsworth, PE, ASA, CFA   "Survivor Curve Selection and Customer Relationship Value" (Vol. 26, Issue  4, March 2008) Subjects referenced include customer relationships.

John R. Gasiorowski, ASA   "Tax Basis Does Matter in the Valuation of Asset Holding Companies" (Vol. 17, Issue  3, September 1998) Subjects referenced include tax basis, built-in capital gains, trapped-in capital gains.

Tyler J. Bowles, Ph.D., CPA W. Cris Lewis "Tax Considerations in Valuing Nontaxable Entities" (Vol. 19, Issue  4, December 2000) Subjects referenced include nontaxable entites.

T.S. Tony Leung, ASA, CPA, CFA   "Tax Reform Act of 1986:  Considerations for Business Valuations" (Vol. 6 , Issue  2, June 1987) Subjects referenced include tax reform act of 1986, taxes.

Bruce A. Johnson, MBA   "Tax Treatment When Valuing S-Corporations Using the Income Approach" (Vol. 14, Issue  2, June 1995) Subjects referenced include cash flow, S Corp .

Gary  R. Johnston, Ph.D., ASA   "Terminology Used by the IRS in Revenue Rulings" (Vol. 14, Issue  1, March 1995) Subjects referenced include revenue rulings, 68-609, formula approach, ARM 34, ARM 64.

John P. Chaplick, MBA, CBA, CPA   "Testing the Valuation Conclusion for Financial Feasibility" (Vol. 18, Issue  2, June 1999) Subjects referenced include financial feasibility.

Nancy J. Fannon, ASA, MCBA, CPA, ABV   "The ‘Real’ S Corp Debate: Impact of Embedded Tax Rates from Public Markets" (Vol. 27, Issue  4, March 2009) .

Susan L. Mueller, ASA, CFA, CFP   "The 26th Annual ASA Advanced Business Valuation Conference" (Vol. 26, Issue  3, October 2007) .

John  Hempstead, ASA   "The ABC's of Estate Freezing" (Vol. 3 , Issue  2, June 1984) Subjects referenced include estate freeze.

Robert J. West, ASA   "The Accounting Panacea" (Vol. 11, Issue  2, June 1992) Subjects referenced include appraisal standards.

Z. Christoper Mercer, ASA, CFA   "The Adjusted Capital Asset Pricing Model for Developing Capitalization Rates:  An Extension of Previous Build-Up Methodologies Based Upon the Capital Asset Pricing Model" (Vol. 8 , Issue  4, December 1989) Subjects referenced include capitalization rate, build-up, CAPM.

Michael J. Mard James W. Brockardt "The AICPA's Practice Aid "Valuation of a Closely-Held Business"" (Vol. 7 , Issue  1, March 1988) .

Jay  B. Abrams, ASA R. K. Hiatt "The Bias in Annual (Versus Monthly) Discounting Is Immaterial" (Vol. 22, Issue  3, September 2003) Subjects referenced include mid-year, mid-month.

M. Mark Lee, CFA   "The Built-in Capital Gains Tax Liability for Common Stock: The Importance of the Holding Period Assumption" (Vol. 25, Issue  3, September 2006) Subjects referenced include built-in gains.

Stephen J Bravo, ASA, CPA/ABV, CBA, MST, CFP   "The Burden of Proof" (Vol. 25, Issue  4, December 2006) Subjects referenced include tax court.

Gary L. Schroeder, ASA Harlan A. Waldinger "The Business Appraiser's Role in IRC Section 108(b) Forgiveness of Debt Valuation Assignments" (Vol. 11, Issue  3, September 1992) Subjects referenced include Section 108, Forgiveness of debt valuation assignments.

Larry J. Kasper, CPA, CVA, CBA   "The Butler Pinkerton Model for Company-Specific Risk Premium—A Critique" (Vol. 27, Issue  4, March 2009) .

Christopher B. Waldorf, CFA   "The Case for an Indefinite Useful Life for the Customer Relationships Asset" (Vol. 23, Issue  4, December 2004) Subjects referenced include customer relationships, useful life.

Z. Christoper Mercer, ASA   "The Case for Estate Tax Appraisals by Appraisal Professionals" (Vol. 11, Issue  1, March 1992) Subjects referenced include Estate tax appraisals, Gift tax appraisals.

James C Turner   "The Circularity Problem with Free Cash Flow" (Vol. 27, Issue  3, December 2008) .

Richard  M. Wise, ASA, MCBA, FCBV, FCA   "The Cross-Examiner's Tactics:  What the Expert Witness Should Know" (Vol. 23, Issue  4, December 2004) Subjects referenced include cross examination, expert witness.

John J. Kania, Ph.D.   "The Current Status of Adding a Small Firm Risk Premium to the Valuation Discount Rate" (Vol. 19, Issue  3, September 2000) .

Daniel W. Bielinski   "The Debt-Free (Financing Neutral) Discounted Cash Flow:  Captial Structure Assumptions" (Vol. 7 , Issue  4, December 1988) Subjects referenced include debt-free cash flow, capital structure.

Lance S. Hall, ASA   "The Discount Alchemy of QMDM" (Vol. 21, Issue  4, December 2002) Subjects referenced include Quantitative Marketability Discount Model.

Juana Alonso Canadas, PhD, and Alfonso A. Rojo Ramirez, PhD   "The Discount Rate in Valuing Privately Held Companies" (Vol. 30, Issue 2, Oct 2011) .

Richard M Wise, ASA, MCBA, FCBV, FCA   "The Do's and Don'ts for the Business Appraiser Giving Expert Witness Testimony" (Vol. 25, Issue  1, March 2006) Subjects referenced include expert witness testimony.

Christopher H. Volk Jeremy L. Sacks "The Dynamics of Restaurant Business Valuation" (Vol. 16, Issue  1, March 1997) Subjects referenced include restaurant.

C. Donald Wiggins, D.B.A., ASA S. Mark Hand "The Economic Impact of Taxes on S Corporation Valuations" (Vol. 19, Issue  2, June 2000) Subjects referenced include S corporation, taxes.

Mary Ann Lerch, ASA, CFA, CBA   "The Economic Values of Restricted Stock Discounts Measured on Secondary Offerings from April 1998 through July 2001" (Vol. 22, Issue  4, December 2003) Subjects referenced include restricted stock, marketability.

Jay E. Fishman, ASA, CBA   "The Editor's Column" (Vol. 23, Issue  3, September 2004) Subjects referenced include S corporation.

Jay E. Fishman, ASA, CBA   "The Editor's Column" (Vol. 24, Issue  2, June 2005) Subjects referenced include leadership, change, ASA governance structure.

Jay E. Fishman, ASA, CBA   "The Editor's Column" (Vol. 23, Issue  2, June 2004) Subjects referenced include government relations.

Jay E. Fishman, ASA, CBA   "The Editor's Column" (Vol. 23, Issue  4, December 2004) .

Jay  E. Fishman, ASA, CBA Bruce B. Bingham "The Editor's/Chairman Column" (Vol. 24, Issue  1, March 2005) Subjects referenced include aggregation, look-through rule, USPAP.

Timothy E. Jares, PhD C. Donald Wiggins "The Effect of Economic Cyclicality on Discounted Cash Flow Values" (Vol. 24, Issue  2, June 2005) Subjects referenced include discounted cash flow, cyclicality.

Jerry  O. Peters, CPA   "The Effect of Ownership and Total Maket Value on Acquisition-Based Price/Earnings Ratios" (Vol. 8 , Issue  4, December 1989) .

Richard M. Wise, ASA, MCBA, FCBV, FCA   "The Effect of Special Interest Purchasers on Fair Market Value in Canada" (Vol. 22, Issue  4, December 2003) Subjects referenced include special interest purchasers, strategic buyers.

Daniel L. Larson   "The Effect of Trading Activity on Beta" (Vol. 12, Issue  1, March 1993) Subjects referenced include Systematic Risk, Beta, Cost of Capital, CAPM.

David W. King, CFA   "The Equity Risk Premium for Cost of Capital Studies:  Alternatives to Ibbotson" (Vol. 13, Issue  3, September 1994) Subjects referenced include equity risk premium, ERP, Ibbotson.

Daniel W. Pielinski   "The ERI Equity Risk Premium Selection Method" (Vol. 6 , Issue  3, September 1987) Subjects referenced include CAPM, build-up, capitalization rate, discount rate, equity risk premium.

Z. Christopher Mercer, ASA, CFA   "The Estate of Noble and Subsequent Events" (Vol. 27, Issue  4, March 2009) .

Shannon  P. Pratt, CFA, ASA   "The Excess Earnings Method" (Vol. 4 , Issue  3, September 1985) Subjects referenced include excess earnings method, Revenue Ruling 68-609.

James H Schilt, ASA, CBA, CFA   "The Expert Witness: An Unusual Experience" (Vol. 24, Issue  4, January 2006) Subjects referenced include standard of value.

Mary Ann Lerch, ASA, CFA, CBA Latha Kumar "The Graphic Measurement of Marketability Discounts from IPOs on Common Stocks - June 1997 through March 2000" (Vol. 22, Issue  2, June 2003) Subjects referenced include marketability discount, IPOs.

Edward Giardina, MSA, CPA/ABV   "The Gross Decision Revisited" (Vol. 19, Issue  4, December 2000) Subjects referenced include Gross, S corporation.

Willis R. Greer, Jr., Ph.D., CBA   "The Growth Rate Term in the Capitalization Model" (Vol. 15, Issue  2, June 1996) Subjects referenced include growth, capitalization rate, discount rate.

Peter Butler, ASA, CFA Keith Pinkerton "The Guideline Publicly Traded Company Method and the Market Value of Invested Capital: Should Market Value of Stakeholder Capital be the Appropriate Reference?" (Vol. 25, Issue  2, June 2006) Subjects referenced include guideline publice company market value of invested capital.

Maxwell J. Taub, ASA, CBA   "The IBA Market Data Base-A User's Viewpoint" (Vol. 12, Issue  3, September 1993) Subjects referenced include IBA Market database, transaction database, transaction data.

Albert L. Riordan, ASA   "The Ibbotson-Sinquefield Numbers:  Some Thoughts on Applications" (Vol. 11, Issue  2, June 1992) Subjects referenced include Ibbotson studies, Statistics, Rodger Ibbotson, Ibbotson, Rex Sinquefield .

Robert F. Reilly, ASA   "The Identification and Quantification of Economic Obsolescence" (Vol. 7 , Issue  2, June 1988) Subjects referenced include economic obsolescence.

Brian H. Burke, ASA   "The Impact of Consolidation Economies on Business Value" (Vol. 12, Issue  1, March 1993) Subjects referenced include Consolidation, Strategic Value, Roll ups, Economies of Consolidation.

Paul Burton   "The Impact of Inflation on Representative Earnings and Capitalized Business Value" (Vol. 8 , Issue  2, June 1989) Subjects referenced include inflation, capitalized earnings.

Steven E. Bolten, Ph.D., ASA, CBA Yan Wang "The Impact of Management Depth on Valuation" (Vol. 16, Issue  3, September 1997) Subjects referenced include management depth, key person.

Brian H. Burke, ASA   "The Impact of S Corporation Status on Fair Market Value" (Vol. 20, Issue  2, June 2001) Subjects referenced include S corporation.

Raymond  C. Miles, ASA, CBA   "The Institute of Business Appraisers "The Other Professional Society of Business Appraisers"" (Vol. 6 , Issue  2, June 1987) Subjects referenced include IBA, Institute of business appraisers, valuation organizations, valuation accreditations.

Jay E. Fishman, FASA Bruce  Bingham "The Internal Revenue Service and Treasury Turn Up the Enforcement Heat on Abusive Tax-related  Appraisals and Those Who Prepare Them" (Vol. 24, Issue  3, November 2005) Subjects referenced include Internal Revenue Service, IRS, enforcement, abusive appraisals, tax-related appraisals.

Daniel L McConaughy, PhD, ASA Lorena Bordi "The Long Term Relationships between Capital Expenditures and Depreciation across Industries:  Important Data for Capitalized Income Based Valuations" (Vol. 23, Issue  1, March 2004) Subjects referenced include capital expenditures, depreciation, capitalization of income.

Peter Harbula, PhD, ASA   "The Market Approach and the Impact of Buiness Combination Accounting Rules" (Vol. 26, Issue  1, May 2007) Subjects referenced include combinations.

Dr. Thomas C. Stanton, CBA, FIBA   "The Market Model:  An Alternative to the CAPM" (Vol. 18, Issue  1, March 1999) Subjects referenced include CAPM, market model for calculating a capitalization rate.

Jerald H. Udinsky, Ph.D.   "The Microeconomics of Goodwill with an Application to Law" (Vol. 2 , Issue  2, June 1983) Subjects referenced include goodwill, California.

Burton H. Marcus, Ph.D. John  A. Kirby "The Misinterpretation of Muller in Goodwill Loss Claims" (Vol. 8 , Issue  3, September 1989) .

Jay Sickler, ASA, CPA   "The Myth Behind the g Factor Used in the Build-Up Approach" (Vol. 13, Issue  4, December 1994) Subjects referenced include growth, long term growth, growth factor.

S. Chris Summers, AM, CPA, CFA   "The Myth of Public Company Comparisons" (Vol. 11, Issue  2, June 1992) Subjects referenced include Comparable companies, comparable public companies, market method.

Michael Sack Elmaleh, CPA, CVA   "The Persistence of Rules of Thumb" (Vol. 29, Issue 2, August 2010) .

Christoper B. Waldorf, CFA, CPA   "The Proper Treatment of Intangible Assets" (Vol. 18, Issue  4, December 1999) Subjects referenced include intangible assets, FASB, amortization, goodwill.

Z. Christoper Mercer, ASA, CFA   "The QMDM and Estimating Required Rates of Return for Restricted Stocks of Public Companies" (Vol. 20, Issue  2, June 2001) Subjects referenced include QMDM, required rate of return.

Nicholas L. Feakins   "The Relevance of Financial Analysis to Standard Appraisal Methodology" (Vol. 6 , Issue  3, September 1987) Subjects referenced include CAPM, discount rates, price earnings ratios, efficient market theory, PE.

Ronald S. Longhofer, JD, CFA, CFE   "The Residual Income Method of Business Valuation" (Vol. 24, Issue  2, June 2005) Subjects referenced include residual income method.

Richard  K Ellsworth, PE, ASA, CFA   "The Retirement Rate Method and Customer Relationship Intangibles" (Vol. 23, Issue  1, March 2004) Subjects referenced include retirement rate method, Iowa curve, Iowa-type survivor curves, customer relationship intangibles, customer relationships.

Hugh J. Osburn, ASA, CFA G.P.Y. Clarke, PhD  "The Role of Monte Carlo in the Appraisal of Complex Financial Instruments" (Vol. 28, Issue 1, March 2009) .

Daniel  R. Van Vleet, ASA   "The S Corporation Economic Adjustment Model" (Vol. 23, Issue  3, September 2004) Subjects referenced include S corporations, S corporation.

Donald Sonneman, ASA   "The Single Customer Business - Valuation of a Captive Business" (Vol. 19, Issue  1, March 2000) .

Louis P. Posgate, ASA   "The Single-Period, Income Capitalization Approach to Valuing Mineral Royalties" (Vol. 20, Issue  4, December 2001) Subjects referenced include capitalization, mineral royalties.

Ronald Martinez-Cuevas, MA   "The Size Discount for Smaller Companies and the Consistency of Valuation Results with Different Methodologies" (Vol. 14, Issue  1, March 1995) .

Roger Grabowski, ASA David King "The Size Effect and Equity Returns" (Vol. 14, Issue  2, June 1995) Subjects referenced include size, company size, size and returns.

Jeffrey  Jones, ASA, CBA   "The Spouse Loses Out If Rathmell Stands" (Vol. 6 , Issue  4, December 1987) Subjects referenced include professional goodwill, medical practices.

Aaron Stumpf, CPA/ABV Robert L. Martinez Christopher T. Stallman "The Stout Risius Ross Restricted Stock Study: A Recent Examination of Private Placement Transactions from September 2005 through 2010" (Vol. 30, Issue 1, July 2011) .

Christopher D. Cortese, ASA, CFA, CMC   "The Subtraction Method of Valuing Preferred Stock:  Chapter 14 Rules vs. Economic Reality" (Vol. 13, Issue  2, June 1994) Subjects referenced include preferred stock, substraction method, residual method, equity freeze.

Steven E. Bolton, Ph.D., CBA James W. Brockardt "The Summary (Built-Up) Capitalization Rate Factors for Retailers" (Vol. 6 , Issue  1, March 1987) Subjects referenced include build-up, capitalization rates, cap rates, discount rates, retailers.

Steven  E. Bolten Michael J. Mard "The Summary (Built-Up) Capitalization Rate Factors for Retailers-An Update" (Vol. 7 , Issue  3, September 1988) Subjects referenced include retailers, capitalization rate factors.

Richard K Ellsworth, PE, ASA, CFA   "The Theory of Customer Relationship Valuation" (Vol. 27, Issue  4, March 2009) .

Richard K Ellsworth, PE, ASA, CFA   "The Theory of Customer Relationship Valuation" (Vol. 27, Issue  3, December 2008) .

Maxwell J. Taub, ASA, CBA   "The Treatment of Taxes on the Corporate Adjusted Income Statement" (Vol. 13, Issue  4, December 1994) Subjects referenced include normalized earnings, normalized income, capitalization rates.

Jan D. Tudor , M.L.I.S.   "The U.S. Economy on a Roll:  Check It Out on the Internet" (Vol. 16, Issue  4, December 1997) Subjects referenced include economic research, research, economy, Internet.

Albert G. Melcher John  E. Bakken "The Use and Misuse of Canned Software" (Vol. 11, Issue  1, March 1992) Subjects referenced include Business valuation software.

Lawrence Litvak   "The Use of Buy-Sell Agreements in Establishing the Value of Closely Held Businesses" (Vol. 3 , Issue  1, March 1984) Subjects referenced include buy-sell agreements, shareholders agreements.

Stillian Ghaidarov   "The Use of Protective Put Options in Quantifying Marketability Discounts Applicable to Common and Preferred Interests" (Vol. 28, Issue 2, June 2009) .

Robert F. Reilly, ASA   "The Valuation and Amortization of Noncompete Covenants" (Vol. 8 , Issue  4, December 1989) Subjects referenced include noncompete agreement.

John D. Glenn Debe Inamine "The Valuation and Amortization of the Acquired Core Deposit Intangible" (Vol. 8 , Issue  2, June 1989) Subjects referenced include core deposit, financial institution.

Robert F. Reilly, ASA, CPA   "The Valuation of Medical, Dental, and Similar Professional Practices" (Vol. 8 , Issue  1, March 1989) Subjects referenced include medical practice, dental practice.

Scott G. McMullin   "The Valuation of Patents" (Vol. 2 , Issue  3, September 1983) Subjects referenced include patents.

Christian Tallau   "The Value of Earn-out Clauses: An Option-based Approach" (Vol. 28, Issue 4, December 2009) .

John D. Emory, ASA   "The Value of Marketability As Illustrated In Initial Public Offerings of Common Stock    August 1990 through January 1992" (Vol. 11, Issue  4, December 1992) Subjects referenced include IPO, marketability discount.

John D. Emory, ASA   "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock    February 1989 through July 1990" (Vol. 9 , Issue  4, December 1990) Subjects referenced include IPOs, marketability.

John D. Emory, ASA   "The Value of Marketability As Illustrated in Initial Public Offerings of Common Stock    February 1992 through July 1993" (Vol. 13, Issue  1, March 1994) Subjects referenced include IPO, restricted stock, emory.

John D. Emory, Sr., ASA F. R. Dengel III "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock    May 1997 through December 2000" (Vol. 20, Issue  3, September 2001) Subjects referenced include IPOs, marketability, discount for lack of marketability.

John D. Emory, ASA   "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock  (Aug. 1987-Jan. 1989" (Vol. 8 , Issue  2, June 1989) Subjects referenced include Emory study, IPO, marketability.

John D. Emory, ASA   "The Value of Marketability As Illustrated In Initial Public Offerings of Common Stock  (Eighth in a Series)  November 1995 through April 1997" (Vol. 16, Issue  3, September 1997) Subjects referenced include marketability discount, Emory, IPO study, IPO.

John D. Emory, ASA   "The Value of Marketability As Illustrated In Initial Public Offerings of Common Stock  (Seventh in a Series)  January 1994 through June 1995" (Vol. 14, Issue  4, December 1995) Subjects referenced include marketability, discounts, restricted stock, IPO studies.

John  D. Emory, ASA   "The Value of Marketability As Illustrated in Initial Public Offerings of Common Stock - January 1985 through June 1986" (Vol. 5 , Issue  4, December 1986) Subjects referenced include IPO, marketability, emory.

John D. Emory, ASA   "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock - January, 1980 through June, 1981" (Vol. 4 , Issue  3, September 1985) .

John D. Emory, Sr., ASA F. R. Dengel III "The Value of Marketability as Illustrated in Initial Public Offerings of Dot-Com Companies May 1997 through March 2000" (Vol. 19, Issue  3, September 2000) Subjects referenced include dot.com, IPOs, marketability.

George G. Cassiere   "The Value of S-Corp Election - The C-Corp Equivalency Model" (Vol. 13, Issue  2, June 1994) Subjects referenced include S-corp, tax effecting, tax affecting.

Alix  Mandron, Ph.D., CGA   "The WACC-  A Minefield" (Vol. 24, Issue  1, March 2005) Subjects referenced include WACC, invested capital, direct equity value method, invested capital value method.

Michael J. Mard, ASA   "Thompson v. Thompson:  Professional Practice Goodwill" (Vol. 10, Issue  4, December 1991) Subjects referenced include professional goodwill, Florida, dissolution.

Richard M. Wise, ASA, MCBA, FCBV, FCA   "Thrill, Spills... and Business Interruption Loss" (Vol. 20, Issue  3, September 2001) Subjects referenced include business interruption, amusement park, economic loss, amusement ride accidents.

Steven  E. Bolten, Ph.D., ASA, CBA   "Time Horizon Premiums As A Measure of Stock Market Bubbles" (Vol. 18, Issue  3, September 1999) Subjects referenced include time horizon premiums, stock market bubbles.

John J. Stockdale, Jr., ASA, CPA/ABV   "Time is of the Essence: A Proposed Model for Computing the Discount for Lack of Marketability" (Vol. 25, Issue  3, September 2006) Subjects referenced include marketability.

Richard  M. Schlueter, ASA Sonya G. Morris "To Tax or Not to Tax That Is the Question:  The S Corporation Valuation Controversy" (Vol. 21, Issue  2, June 2002) Subjects referenced include S corporation, Gross case.

Rand M. Curtiss, ASA, FIBA, MCBA   "Toward A New Valuation Paradigm" (Vol. 18, Issue  2, June 1999) Subjects referenced include valuation paradigm.

Jeffrey P. Wright, ASA, CFA   "Tracking a Company's ESOP Value" (Vol. 7 , Issue  3, September 1988) Subjects referenced include ESOP.

Gordon V. Smith, ASA   "Trademark Valuations Run Amuck" (Vol. 11, Issue  4, December 1992) Subjects referenced include Trademarks, Interbrand Group, Trademark valuations.

David M. Bishop, ASA, FIBA, BVAL, MCBA   "Trapped-in Capital Gains:  Where Do We Go From Here?" (Vol. 18, Issue  2, June 1999) Subjects referenced include built-in capital gain, trapped-in capital gains.

William Harris, AM "Trugman Valuation Associates (TVA) Restricted Stock Study-An Update" (Vol. 30, Issue 4, December 2011).

William Harris   "Trugman Valuation Associates, Inc. (TVA) Restricted Stock Study" (Vol. 28, Issue 3, September 2009) .

Shannon P. Pratt, FASA   "Trustees Liable in Overvaluation" (Vol. 6 , Issue  3, September 1987) Subjects referenced include independence, ESOP, trustees.

Jack W. Berka, ASA Marjorie Kline "Trusting Valuations of Trust Companies" (Vol. 10, Issue  4, December 1991) Subjects referenced include trust companies.

George S Arneson, ASA   "Two Missouri Rulings Allow Showing Prior Bias of Experts and Permit Malpractice Suits for Poor Pretrial Litigation-Support Activities" (Vol. 12, Issue  3, September 1993) Subjects referenced include Missouri court, court rulings in Missouri.

T.S. Tony Leung, CPA, ASA   "Understanding Fair Market Value" (Vol. 1 , Issue  4, December 1982) Subjects referenced include fair market value.

Mark O. Dietrich, CPA/ABV   "Understanding the Difference between Strategic Value and Fair Market Value in Consolidating Industries" (Vol. 21, Issue  2, June 2002) Subjects referenced include consolidating industries, strategic value.

James R. Morris, Ph.D.   "Understanding the Minefield of Weighted Average Cost of Capital" (Vol. 24, Issue  3, November 2005) Subjects referenced include WACC, weighted average cost of capital, equity method, invested capital method, iterative.

Mark P. Pagnano, ASA, CFA   "Uniform Appraisal Practices Are Needed in Leveraged ESOP Valuations" (Vol. 10, Issue  1, March 1991) Subjects referenced include leveraged ESOP.