{"product_id":"9781621500254","title":"BVR's Guide to Discounts for Lack of Marketability","description":"In the fifth edition of BVR's Guide to Discounts for Lack of Marketability, John Stockdale, Sr. offers the newest treatise on the theories, evidence, and techniques for determining discounts for lack of marketability (DLOM). DLOM is one of the most discussed topics in the business valuation profession with a historically wide divergence in how valuators approach it. This valuable, two-volume resource offers practical guidance for determining the DLOM and includes a compendium with analysis of over 100 of the most important cases that have made it into the courts. Case reviews shed light on how judges have viewed experts' use of the relevant facts and economic principles to determine a DLOM.\u003cp\u003eHighlights of this new edition include:\u003c\/p\u003e\u003cp\u003eInsight into the IRS view on DLOM\u003cbr\u003eExpanded commentary on the liquidity premium\u003cbr\u003eIncreased coverage of restricted stock studies, now including 32 studies\u003cbr\u003eAdditional insight on the factors related to restricted stock discounts\u003cbr\u003eExpanded discussion of pre-IPO studies, and minority public stock evidence\u003cbr\u003eAdditional studies on the matched pairs approach and discounts in private companies\u003cbr\u003eExpanded section on volatility models, including the Sigma-DLOM Curve\u003cbr\u003eComputational methods and models including the revised Finnerty and the Ghaidarov Average Strike Put Option\u003cbr\u003eComprehensive and easy-to-read court case summary table\u003c\/p\u003e","brand":"Business Valuation Resources","offers":[{"title":"Default Title","offer_id":47055324872944,"sku":"9781621500254","price":249.0,"currency_code":"USD","in_stock":false}],"url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781621500254","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}