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Keywords: blockage
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Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 357–386.
Published: 01 December 2023
... to a larger discount for lack of marketability than the applicable blockage discount on an identical block not subject to any transferability restrictions. Formal glossary definitions for marketability, liquidity, and the attendant discounts are available in Appendix A . discounts liquidity...