Home  Journals  Finance and Credit  16(400) - 2010 April

Valuation of discounts for lack of marketability

Available online: 16 April 2010

Subject Heading: FINANCIAL MAMAGEMENT

JEL Classification: 

This article is devoted to valuation of the discounts for lack of marketability (DLOM). The article describes current methods of valuation DLOM, its advantages and disadvantages. Apart from description of these methods we analyze how it can be used in assessment of Russian private companies according to the special features of Russian developing economy. It should be noted that problem of assessment DLOM has not been completely studied in Russian economic literature yet.

Keywords: valuation of private companies, discounts and premium, discount for lack of marketability, QMDM, selling restrictions

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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