New Developments in Business Valuation

Abstract

The purpose of this chapter is to outline new methodological developments in business valuation, with particular attention to how those developments are being used in litigation involving lost profits and the value of operating businesses. In addition to methodological developments, the chapter also includes a discussion of recent legal developments, particularly selected cases that affect the use and standards for business valuation techniques within litigation settings. Finally, the chapter includes a mathematical appendix.

Citation

Anderson, P.L. (2005), "New Developments in Business Valuation", Gaughan, P.A. and Thornton, R.J. (Ed.) Developments in Litigation Economics (Contemporary Studies in Economic and Financial Analysis, Vol. 87), Emerald Group Publishing Limited, Leeds, pp. 267-306. https://doi.org/10.1016/S1569-3759(05)87010-X