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Keywords: private company
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Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 298–318.
Published: 04 August 2020
... an empirical investigation into whether the DFA impacted the value of private companies. The results present statistically significant evidence that the purchase price discount for non-public firms was greater Post-DFA. The evidence presents support for the opinion that the DFA was more harmful to private...
Includes: Supplementary data