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Home page of the CPA Journal ... The Quantitative Marketability Discount Model (QMDM) was designed to employ the basic discounted cash flow model to value illiquid interests of closely held enterprises in the context of appraisals of the relevant business enterprises.
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www.nysscpa.org/cpajournal/2003/0703/dept/d076603.htm
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The Marketability Discount Before we look at the recent line of cases, it is necessary to briefly examine the concept of a marketability discount and the various sources from which marketability discounts for minority interests are derived.
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www.businessvalue.com/page4/assets/Marketability%20Disc...
www.businessvalue.com/page4/assets/Marketability%20Discounts%20RIP.pdf
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BVMarketData.com (Business Valuation Market Data) is a comprehensive, detailed, online database resource of financial data used in the business valuation, merger & acquisition, banking and venture capital communities. ... By subscribing to the Valuation Advisors' Lack of Marketability Discount Study™,
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www.bvmarketdata.com/defaulttextonly.asp?f=VALMD%20Intr...
www.bvmarketdata.com/defaulttextonly.asp?f=VALMD%20Intro
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New York courts generally will apply a discount for lack of marketability in valuing the shares of closely held corporations in buyout proceedings tri ... Home > Valuation Discounts > Courts Differ on Application of Marketability Discount in Stock Valuation Proceedings...
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www.nybusinessdivorce.com/2008/08/articles/valuation-di...
www.nybusinessdivorce.com/2008/08/articles/valuation-discounts/courts-differ-on-application-of-marketability-discount-in-stock-valuation-proceedings/
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This is an excellent example of a Minority Discount (or lack of control discount) and a Lack of Marketability Discount, which are similar but different concepts.
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Software to improve your business valuations by accurately applying discounts based on a firm's marketability. ... Z. Christopher Mercer, ASA, developed the New Quantitative Marketability Discount Model (QMD) software & users manual. Christopher Mercer is the founder and CEO of Mercer Capital Management, Inc., one of the...
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www.mbaware.com/mardissofqua.html
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VALUATION OF CLOSELY HELD CORPORATION - MARKETABILITY DISCOUNT ; © 1999 National Legal Research Group, Inc.; ... The trial court did not apply a marketability discount when it valued the husband's interest in his family's home heating oil business, despite expert testimony that the value of a closely held business should...
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www.divorcesource.com/research/edj/closelyheldcorp/99ja...
www.divorcesource.com/research/edj/closelyheldcorp/99jan8.shtml
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Apply the universal ground rules of finance and valuation. ... A Financial Model to Assists Appraisers in Developing, Quantifying and Defending Marketability Discounts;; Z. Christopher Mercer, ASA, developed the New Quantitative Marketability Discount Model (QMDM) software users manual.
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www.4ulr.com/products/finance/marketdiscounts.html
www.4ulr.com/products/finance/marketdiscounts.html
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This necessarily brings into consideration the fact that a discount for minority interest may be appropriate and may well be correlated with the marketability discount. The rationale behind this correlation is the fact that a larger percentage block of stock has a greater ability to effect control within the company.
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www.businessvalue.com/page4/assets/Marketability%20Stud...
www.businessvalue.com/page4/assets/Marketability%20Studies.pdf
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