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Keywords: valuation model choice
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Journal Articles
Accounting Horizons (2020) 34 (3): 23–38.
Published: 01 September 2020
... in prior research. Table 2 reveals that professional judgment is the primary determinant of valuation model choice. The choice of a valuation model may depend on the type of business being valued, the industry in which the business operates, the company's recent track record, as well as other factors...
Includes: Supplementary data