Books, Publications, and More

  • Abrams, Jay B. "Discount for Lack of Marketability: A Theoretical Model." Business Valuation Review (September 1994), 132-139.
  • Adorno, Celeste F. "SHOW ME THE MONEY: Business Damages in Florida Eminent Domain" Article presented at the CLE International Eminent Domain Conference in Tampa on October 7 - 8, 2004.
  • Agiato, Joseph A,, and Thomas L. Johnston. "The Relationship Between the Earnings Yield and the Cash Flow Yield." CPA Expert (Winter 1996), 6-9.
  • Alerding, James R. Valuation of a Closely Held Business. New York: Research Institute of America, 1996.
  • Alico, John, ed. Appraising Machinery and Equipment. Herndon, Va.: American Society of Appraisers, 1989.
  • Almanac of Business and Industrial Financial Ratios. Englewood Cliffs, N.J.: Prentice Hall, annual.
  • Annin, Michael. "Using Ibbotson Associates' Data to Develop Minority Discount Rates." CPA Expert (Winter 1997), 1-4.
  • Annin, Michael E., and Dominic A. Falaschetti. "Equity Risk Premium Still Produces Debate." Valuation Strategies (January/February 1998), 17-19, 44.
  • Appelbaum, Mitchel, Dale, Charles A., Pevzner, Maria  Valuation Issues in Chapter 11 Cases, presented at AIRA 21st Annual Bankruptcy and Restructuring Confererence, June 17, 2005
  • The Appraisal of Real Estate, 1 lth ed. Chicago: Appraisal Institute, 1996.
  • Arneson, George S. "Nonmarketability Discounts Should Exceed Fifty Percent." Taxes (January 1981), 25-31.
  • Aschwald, Kathryn. "Restricted Stock Discounts Decline as a Result of 1-Year Holding Period." Shannon Pratt's Business Valuation Update (May 2000), 1-3.
  • Asset Business Appraisal. BizComps. San Diego: Asset Business Appraisal, annual (four separate editions: Western, Eastern, Central, and National Industrial).
  • Baker, Gary, and Seck, Michael, Determining Economic Loss and Injury in Death Cases, Thomspon West, 1993
  • Barton, Michael S. "When Will the Tax Court Allow a Discount for Lack of Marketability!" Journal of Taxation (January 1997), 46-50.
  • Batik, Steven, JD., James J. Mangraviti, Jr., JD, and Christopher J. Todd, JD, The Comprehensive Forensic Services Manual, SEAK, Inc., 2000.
  • Bauman, John A. and Kenneth H. York, Gilbert Law Summaries Remedies, Harcourt Brace Legal and Professional Publications, Inc, 1996.
  • Bernstein, Leopold A. Analysis of Financial Statements, 5th ed. New York: McGraw-Hill, 1999.
  • Bernstein, Leopold A. Financial Statement Analysis: Theory, Application, and Interpretation, 6th ed. New York: McGraw-Hill, 1997.
  • Bishop, David M. "Excess Earnings Cap Rate: Six Market Influences." Business Appraisal Practice (Winter 1999), 409.
  • Blackman, Irwin L. Valuing the Privately-Held Business: The Art & Science of Establishing a Company's Worth. Chicago: Probus Publishing Co., 1992.
  • Black’s Law Dictionary, Sixth Edition, West Publishing, 1990.
  • Bogart, Mark I., "Determining Adequate Consideration in the Absence of Regulations: Have the Courts Clarified Matters or Added to the Confusion?" Pension and Benefits Week (Research Institute of America, June 3, 1996).
  • Bogart, Mark I., "ESOPs and Their Use as a Succession Planning Tool," Solutions Handbook for Personal Financial Planning (Dearborn Financial Publishing, 1995).
  • Bogart, Mark I., "Grantor Trust ESOP Financing: Proceed With Caution," Journal of Pension Planning & Compliance (Summer, 1991).
  • Bogart, Mark I., "Marketability Discounts and ESOP Valuations," Vedder Price Employee Benefits Bulletin (September, 1999).
  • Bogart, Mark I., "Monitoring the ESOP Nonallocation Rules," Vedder Price Employee Benefits Bulletin (September, 1999).
  • Bogart, Mark I., "Ninth Circuit Holds That Using an Independent Appraiser Does Not Ensure ERISA Compliance," Pension and Benefits Week (Research Institute of America, January 21, 1997).
  • Bogart, Mark I., "Seventh Circuit Affirms Eyler Tax Court Decision: ESOP Valuations Could be Impacted," Pension and Benefits Week (Research Institute of America, August 19, 1996).
  • Bolotsky, Michael J. "Adjustments for Differences in Ownership Rights, Liquidity, Information Access, and Information Reliability: An Assessment of 'Prevailing Wisdom' Versus the 'Nath Hypotheses."' Business Valuation Review (September 1991), 94-110.
  • Brealey, Richard A., and Stewart C. Myers. Principles of Corporate Finance, 5th ed. New York: McGraw-Hill, 1996.
  • Business Valuation Review. Denver: American Society of Appraisers, quarterly..
  • Chaffe, David B.H., 111. "Option Pricing as a Proxy for Discount for Lack of Marketability in Private Company Valuations." Business Valuation Review (December 1993), 182-188.
  • Clements, Phillip J., Wisler, Phillip W., "The Standard & Poor's Guide to Fairness Opinions", McGraw-Hill, March 2005.
  • "Considerations in Business Damage Valuation for Eminent Domain Overview" - Eminent Domain Task Force Paper, September 16, 2002
  • Copeland, Tom, Tim Killer, and Jack Murrin. Valuation: Measuring and Managing the Value of Companies, 2nd ed. New York: John Wiley &Sons, 1994.
  • Cornell, Bradford. Corporate Valuation: Tools for Effective Appraisal and Decision Making. Burr Ridge, Ill.: Irwin Professional Publishing, 1993.
  • CPA Expert. Jersey City, N.J.: AICPA, quarterly.
  • Crow, Matthew R. "Discounts and Family Limited Partnerships Holding Only Marketable Securities." CPA Litigation Service Counselor (May 1999), 9-12.
  • Damodaran, Aswath. Damodaran on Valuation: Security Analysis for Investment and Corporate Finance. New York: John Wiley & Sons, 1994.
  • Davidoff, Steven M., "Fairness Opinions"; American University Law Review, 2006.
  • Desmond, Glenn M. Handbook of Small Business Valuation Formulas. Los Angeles: Valuation Press, 1993.
  • Desmond, Glenn M., and Richard E. Kelley. Business Valuation Handbook. Marina Del Ray, Calif.: Valuation Press, 1977.
  • Dewing, A.S. The Financial Policy of Corporations. New York: Ronald Press Co., 1953.
  • Dunn, Robert L., Recovery of Damages for Lost Profits, Sixth Edition, Lawpress Corporation, 2005, including supplement
  • Dunn, Robert L., Recovery of Damages for Fraud, Third Edition, Lawpress Corporation, 2004, including supplement.
  • Emory, John D. "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock-January 1994 through June 1995." Business Valuation Review (December 1995), 155-160.
  • Emory, John D. "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock-November 1995 through April 1997." Business Valuation Review (September 1997), 3-7.
  • Emory, John D., Sr., F.R. Dengel 111, and John D. Emory, Jr. "The Value of Marketability as Illustrated in Initial Public Offerings of Common Stock--May 1997 through December 2000," Business Valuation Review (September 2001), 15-19.
  • Encyclopedia of Associations. Detroit: Gale Research, annual.
  • ESOP Accounting Standards. Washington DC: The ESOP Association, 1999
  • ESOP Valuation, 2d ed. Oakland, CA: The National Center for Employee Ownership, 2003
  • "Estimated Useful Lives of Depreciable Hospital Assets," Revised Edition. American Hospital Association: Health Data Management Group June 2004
  • Evans, Frank C. "Making Sense of Rates of Return and Multiples." Business Valuation Review (June 1999), 51-57.
  • Executive Compensation Assessor. Redmond, Wash.: Economic Research Institute, quarterly (www.erieri.com).
  • Executive Compensation: Survey Results. New York: National Association of Business Management, annual.
  • Fair$hare: The Matrimonial Law Monthly, monthly. Aspen Law & Business, 7201 McKinney Circle, Frederick, MD 21704, (800) 638-8437 (www.aspenpublishers.com).
  • Family Advocate, quarterly. American Bar Association, P.O. Box 10892, Chicago, IL 60610-0892, (312) 988-5522 (www.abanet.org/family/advocate/home.html).
  • Feder, Robert D. Valuation Strategies in Divorce. New York: Aspen Law & Business, annual.
  • Federal Reserve Bulletin. Washington, D.C.: Board of Governors of the Federal Reserve System, monthly.
  • Financial Research Associates. Financial Studies of the Small Business. Winter Haven, Fla.:Financial Research Associates, annual.
  • Fink, Ronald “All's Fair in M&A? Judges and regulators are taking aim at conflicted "fairness" opinions”,  CFO Magazine, April 1, 2006.
  • Fishman, Jay E., Shannon P. Pratt, J. Clifford Griffiths, and D. Keith Wilson. Guide to Business Valuations. Fort Worth, Tex: Practitioners Publishing Co., annual.
  • Friedman, Jack P. and Roman L. Weil, Litigation Support Report Writing: Accounting, Finance, and Economic Issues, John Wiley & Sons, Inc., 2003.
  • Frisch, Robert A., ESOP Workbook: The Ultimate Instrument in Succession Planning: New York, Wiley
  • Gale Research. Business Organizations, Agencies, and Publications Directory, 8th ed. Detroit: Gale Research, 1996.
  • Gale Research. Encyclopedia of Business Information Sources, 1997-98. Detroit: Gale Research, 1996.
  • Gaughan Patrick A., Measuring Commercial Damages, John Wiley & Sons, Inc., 2000.
  • Gaughan, Patrick A., Measuring Business Interruption Losses and Other Commercial Damages, John Wiley & Sons, Inc., 2003.
  • Glick, Mark A., Laura A. Reymann and Richard Hoffman, Intellectual Property Damages: Guidelines and Analysis, John Wiley & Son, Inc., 2003.
  • Goldberg, Barth H. Valuation of Divorce Assets. St. Paul: West Publishing Company, 1984.
  • Goldberg, Barth H., and Joseph N. DuCanto. Valuation of Divorce Assets, 1994 supplement. St. Paul: West Publishing Company, 1994.
  • Grabowski, Roger, and David King. "New Evidence on Equity Returns and Company Risk." Business Valuation Review (September 1999), 112-130.
  • Grabowski, Roger, and David King. "New Evidence on Equity Returns and Company Risk: A Revision.'' Business Valuation Review (March 2000), 32-43.
  • Grabowski, Roger, and David King. "New Evidence on Size Effects and Rates of Return." Business Valuation Review (September 1996), 103-114.
  • Guide to Business Valuations, by Jay E. Fisherman, Shannon P. Pratt, J. Clifford Griffith, D. Keith Wilson and Contributing author, Stanton L. Meltzer, Updated Annually
  • Hall, Lance S., and Timothy C. Polacek. "Strategies for Obtaining the Largest Valuation Discounts." Estate Planning (January/February 1994), 38-44.
  • Hamilton, Janet. "Marketability Discounts in the Courts, 1991-1996." Shannon Pratt's Business Valuation Update (March 1997), special report.
  • Hawkins, George B., and Michael A. Paschall. CCH Business Valuation Guide. Chicago: CCH, Inc., 1999.
  • The Hay Report: Compensation & Benefits. Philadelphia: Center for Management Research, annual.
  • Hayes, John W., and Scott D. Miller. "Marketability Issues in the Valuation of ESOPs." CPA Expert (Summer 1996), 7-11.
  • Hillstrom, Kevin, ed. Encyclopedia of American Industries (2 vols.), 2nd ed. Detroit: Gale Research, 1998.
  • Hitchner, James R. "Tax Court Reviews Nine Factors for Selecting Marketability Discounts." CPAExpert, (Winter 1996), 11-13.
  • Horvath, James L. Valuing Professional Practices. Don Mills, Ontario: CCH International, 1990.
  • Houlihan Howard Lokey & Zukin. Mergerstat Review. Los Angeles: annual.
  • How the ESOP Really Works, Washington DC: The ESOP Association, 1997
  • Howitt, Idelle A,, and Susan E. Schechter. Federal Tax Valuation Digest. Boston: Warren Gorham & Lamont, annual.
  • Ibbotson Associates. Cost of Capital Quarterly. Chicago: Ibbotson Associates, annual.
  • Ibbotson Associates. Stocks, Bonds, Bills and Inflation. Chicago: Ibbotson Associates, annual.
  • Industry Norms and Key Business Ratios. New York: Dun & Bradstreet, annual.
  • Internal Revenue Service. Corporation Source Book: Statistics of Income; Partnership Source Book: Statistics of Income; and Sole Proprietorship Source Book: Statistics of Income. Washington, D.C.: Government Printing Office, annual.
  • Internal Revenue Service. Source Book Statistics of Income. Washington, D.C.: Internal Revenue Service, annual.
  • IRS Valuation Guide For Income, Estate and Gift Taxes. Chicago: Commerce Clearing House,1994.
  • IRS Valuation Training for Appeals Officers. Chicago: Commerce Clearing House, 1998.
  • Johnson, Bruce A,, and Jeffferies, Spencer J., Comprehensive Guide for the Valuation of Family Limited Partnerships, Dallas, Tex.: Partnership Profiles, 2001.
  • Julius, J. Michael. "Market Returns in Rolling Multi-year Holding Periods: An Alternative Interpretation of the Ibbotson Data." Business Valuation Review (June 1996), 57-71.
  • Kaplan, Paul D. "Why the Expected Rate of Return Is an Arithmetic Mean." Business Valuation Review (September 1995), 126-129.
  • Kennedy, Michael J., "Handling High-Tech M&As in a Cooling Market, Ensuring that You Get Value", Practising Law Institute (January 2001). Chapter 19, “Functional Fairness – The Mechanics, Functions and Liabilities of Fairness Opinions”.
  • Kenny, Thomas J. "Closely Held Corporation Valuation: Determining a Proper Discount Rate." Business Valuation Review (March 1992), 22-30.
  • King, David W. "Recent Evidence on Discount Rates.'' Proceedings of the AICPA 1995 National Business Valuation Conference, New Orleans. December 1995, 12-i-12-13.
  • Kisgen, Darren J.,  Qian, Jun,  and Song, Weihong "Are Fairness Opinions Fair? The Case of Mergers and Acquisitions",  Wharton Financial Institutions Center Working Papers, November 17, 2005.
  • Kleeman, Robert E., Jr., en. Valuation Strategies in Divorce, 2nd ed. New York: John Wiley & Sons, 1992.
  • Kleeman, Robert E., Jr., R. James Alerding, and Benjamin D. Miller. The Handbook for Divorce Valuations. New York: John Wiley & Sons, 1999.
  • Landy, Frank (ed), Employment Discrimination Litigation: Behavioral, Quantitative and Legal Perspectives, Wiley, 2005.
  • Lang, Eva M., and Tudor, Jan D. The Best Websites for Financial Professionals, Business Appraisers and Accountants. New York: John Wiley & Sons, 2001.
  • Lieby, Larry R., Florida Construction Law Manual, 2007 ed. (Vol. 8, Florida Practice Series), Thompson West, 2006
  • Lerch, Mary Ann. "Disco~mfto r Key Man Loss: A Quantitative Analysis." Business Valuation Review (December 1992), 183-194.
  • Leung, Tony T.S. "Myths About Capitalization Rate and Risk Premium." Business Valuation News (March 1986), 6-10.
  • Lippitt, Jefiey W., and Nicholas J. Mastriacchio. "Developing Capitalization Rates for Valuing a Business." CPA Journal (November 1995), 24-28.
  • Maher, J. Michael. "Discounts for Lack of Marketability for Closely Held Business Interests." Taxes (September 1976), 562-571.
  • Manning, George A., Financial Investigation and Forensic Accounting, CRC Press LLC, 2000.
  • Mard, Michael J., and James S. Rigby. "New Research to Estimate Cost of Capital." CPA Expert (Fall 1995), 9-12.
  • Marren, Joseph H. Mergers & Acquisitions. Burr Ridge, Ill.: Irwin Professional Publishing, 1993.
  • The Matrimonial Strategist, monthly. Leader Publications, 345 Park Avenue South, New York, NY 10010, (800) 537-2128 (www.lawcatalog.com).
  • McMullin, Scott G. "Discount Rate Selection." Business Valuation News (September 1986), 16-19.
  • Mercer, Capital. Valuation for Impairment Testing. Memphis: Peabody Publishing, L.P., 2002.
  • Mercer, Z. Christopher. "Are Marketability Discounts Applicable to Controlling Interests in Private Companies?" Valuation Strategies (November/December 1997), 31-36.
  • Mercer, Z. Christopher. Qualifying Marketability Discounts. Memphis, Tenn.: Peabody Publishing, 1997.
  • Mercer, Z. Christopher. "Should 'Marketability Discounts' Be Applied to Controlling Interests of Private Companies?" Business Valuation Review (June 1994), 55-65.
  • Mercer, Z. Christopher. Valuing Financial Institutions. Burr Ridge, Ill.: Irwin Professional Publishing, 1992.
  • Mercer, Z. Christopher, and Terry S. Brown. "Fair Market Value vs. the Real World." Valuation Strategies (March/April 1999), 6-15.
  • Mergers & Acquisitions Magazine. Philadelphia: MLR Publishing Co., bimonthly.
  • Mezzullo, Louis A. "Buy-Sell Agreements after Chapter 14." Trusts & Estates (June 1994), 49-59.
  • Mezzullo, Louis A. Valuation Rules Under Chapter 14. Chicago: American Bar Association, 1995.
  • Miles, Michele G., The Business Appraiser and Litigation Support, John Wiley & Sons, Inc., 2001.
  • Miles, Raymond C. Basic Business Appraisal. Plantation, Fla.: Institute of Business Appraisers, 1984.
  • Miller, Warren D. "Assessing Unsystematic Risk." CPA Expert (Summer 1999), 1-5.
  • Mittelstadt, David J., Bartlett, Joseph W., Massaro, Lorraine, and Hollingsworth, Ricardo J., "Model Investment Bank Fairness Opinion", VC Experts, undated.
  • Moroney, Robert E. "Why 25 Percent Discount for Nonmarketability in One Valuation, 100 Percent in Another?" Taxes (May 1977), 316.320.
  • Nath, Eric W. "Control Premiums and Minority Interest Discounts in Private Companies." Business Valuation Review (June 1990), 39-46.
  • Nath, Eric W. "How Public Guideline Companies Represent a 'Control' Value for a Private Company." Business Valuation Review (December 1997), 167-171.
  • Nath, Eric W. "Tale of Two Markets." Business Valuation Review (September 1994), 107-112.
  • National Association of Business Management. Executive Compensation Survey Results. New York: National Association of Business Management, annual.
  • National Litigation Consultants' Review, Litigation Consultants, LLC, P.O. Box 161873, Altamonte Springs, FL 32716, monthly.
  • National Trade and Professional Associations of the United States. Washington, D.C.: Columbia Books, Inc., annual.
  • Nevers, Thomas J. "Capitalization Rates." Business Valuation News (June 1985), 3-6.
  • Officer Compensation Report. Greenvale, N.Y.: Panel Publishers, annual.
  • Oldham, J. Thomas. Divorce, Separation and the Distribution of Property. New York: Law Journal Seminars Press, annual.
  • Orenstein, Theodore P., and Gary N. Skoloff. When a Professional Divorces: Strategies for Valuing Practices, Licenses, and Degrees, 2nd ed. Chicago: American Bar Association, 1994.
  • Pack, Steven M. Family Limited Partnerships: Practical Strategies & Solutions California Steven M. Pack, JD July 2010 (Updates Frequently)
    Peters, Jerry 0. "Adjusting Price/Earnings Ratios for Differences in Company Size." Business Valuation Review (June 1999), 71-85.
  • Peters, Jerry 0. "Lack of Marketability Discounts for Controlling Interests: An Analysis of Public vs. Private Transactions." Business Valuation Review (June 1995), 59-61.
  • Pratt, Shannon P. Business Valuation Body of Knowledge: Exam Review and Professional Reference. New York: John Wiley & Sons, 1998.
  • Pratt, Shannon P. Business Valuation Discounts and Premiums. New York: John Wiley & Sons, 2001.
  • Pratt, Shannon P. "Control Premiums? Maybe, Maybe Not--34% of 3rd Quarter Buyouts at Discounts." Shannon Pratt's Business Valuation Update (January 1999), 1-2.
  • Pratt, Shannon P. Cost of Capital: Estimation and Applications. New York: John Wiley & Sons, 1998.
  • Pratt, Shannon P., ed. "Evidence Suggests Equity Risk Premium Lower Than Conventional Wisdom Thinks." Shannon Pratt's Business Valuation Update (July 1996), 1-5 (Part 1); (August 1996), 1-2 (Part 2).
  • Pratt, Shannon P. The Market Approach to Valuing Businesses. New York: John Wiley & Sons, 2001.
  • Pratt, Shannon P., Robert F. Reilly, and Robert P. Schweihs. Valuing Small Businesses and Professional Practices. New York: McGraw-Hill, 1998.
  • Pratt, Shannon P., Robert F. Reilly, and Robert P. Schweihs. Valuing a Business, 4th ed. NewYork: McGraw-Hill, 2000.
  • Reeves, James F., Linda A. Markwood, and Suzanne Scrivan. Guide to Family Partnerships, Forth Worth, Tex.: Practitioners Publishing Company, annual.
  • Reilly, Robert F., "Ten Elements of the Bankruptcy Business Valuation Assignment" ABI Journal, Vol. XXVI, No. 2, March 2007, p. 48.
  • Reilly, Robert F., "Analyst Ethics Considerations in Bankruptcy Business/Stock Valuations" ABI Journal, Vol. XXVI, No. 3, April 2007, p. 56.
  • Reilly, Robert F., and Robert P. Schweihs, eds. The Handbook of Advanced Business Valuation. New York: McGraw-Hill, 2000.
  • Reilly, Robert F., and Robert P. Schweihs, "The Handbook of Business Valuation and Intellectual Property Analysis, McGraw-Hill, 2000.
  • Reilly, Robert F., and Robert P. Schweihs. Valuing Accounting Practices. New York: John Wiley & Sons, 1997.
  • Reilly, Robert F., and Robert P. Schweihs. Valuing Intangible Assets. New York: McGraw-Hill, 1999.
  • Rigby, Jim, and Michael J. Mattson. "Capitalization and Discount Rates: Mathematically Related, but Conceptually Different." CPA Expert (Fall 1996), 1-3.
  • Risus, Jeffrey M., Thompson, Cory J. "The Definition of Value in Bankruptcy", AIRA Journal - June/July 2006, pg. 5.
  • Robert Morris Associates. Annual Statement Studies. Philadelphia: Robert Morris Associates, annual.
  • Rosen, Cory, Understanding ESOP Valuation. Oakland, CA: The National Center for Employee Ownership
  • Schilt, James H. "Selection of Capitalization Rates for Valuing." Business Valuation News (June 1982), 2-6.
  • Schilt, James H. "Selection of Capitalization Rates--Revisited." Business Valuation Review (June 1991), 51-52.
  • Shannon Pratt's Business Valuation Update. Portland, Ore.: Business Valuation Resources, monthly.
  • Shiffrin, Daniel. "Tax Court Determines Weight of Asset-Based and Earnings-Based Valuation Approaches." CPA Litigation Counselor (February 2000), 3,12.
  • Silber, William L. "Discounts on Restricted Stock: The Impact of Illiquidity on Stock Prices.'' Financial Analysts Journal (July-August 1991), 60-64.
  • Skoloff, Gary N., and Theodore P. Orenstein. When a Lawyer Divorces: How to Value a Professional Practice. Chicago: American Bar Association Press, 1986.
  • Sliwoski, Leonard J. "Built-in-Gains Tax, Discounts for Lack of Marketability, and Eisenberg v. Commissioner." Business Valuation Review (March 1998), 3-6.
  • Smith, Gordon V. Corporate Valuation: A Business and Professional Guide. New York: John Wiley & Sons, 1988.
  • Smith, Gordon V., and Russell L. Parr. Valuation of Intellectual Property and Intangible Assets, 2nd ed. New York: John Wiley & Sons, 1994.
  • Standard & Poor's Analyst's Handbook. New York: Standard &Poor's, annual.
  • Standard & Poor's Execucomp. New York: Standard & Poor's, quarterly (www.umi.compustat.com/cgi-mi-auth/mihome.cgi).
  • Standard & Poor's Industry Surveys. New York: Standard & Poor's, biannnual.
  • Standard & Poor's Statistical Service. New York: Srandard & Poor's DRI, monthly, with cumulations (www.dri.mcgraw-hill.com).
  • Standard & Poor's Trends and Projections. New York: Srandard & Poor's DRI, monthly (www.dri.mcgraw-hill.com).
  • Statistical Abstract of the United States. Washington, D.C.: Government Printing Office, annual (www.census.gov/statab).
  • Survey of Current Business. Washington, D.C.: Government Printing Office, monthly (www.bea.doc.gov/bea/pubs.htm).
  • Swad, Randy. "Discount and Capitalization Rates in Business Valuations." CPA Journal (October 1994), 40-46.
  • Taub, Maxwell J. "Valuing a Minority Interest: Whether to Adjust Elements of a Financial Statement Over Which the Minority Shareholder Has No Control." Business Valuation Review (March 1998), 7-9.
  • Tinsley, Reed, Sides, Rhonda W., CPA, Anderson, Gregory D. "Valuation of a Medical Practice" Wiley, April 1999
  • Troy, Leo. Almanac of Business and Industrial Ratios. Englewood Cliffs, N.J.: Prentice Hall, annual.
  • Trugman, Gary R. Understanding Business Valuation, 3rd Edition, Jersey City, J. J.: AICPA, 2003.
  • Trugman, Gary R. A CPA's Guide to Valuing a Closely Held Business. Jersey City, N.J.: AICPA, 2001.
  • Trugman, Gary R., Stanton L. Meltzer, David A. Rooney, et al. Guide to Divorce Engagements. Fort Worth, Tex.: Practitioners Publishing Co., annual.
  • Tudor, Jan Davis, "Industry Information on the Internet: A Case Study." CPA Expert (Fall 1998), 10-12.
  • Tudor, Jan Davis, "The Internet as Librarian: Online General Info Sources." CPA Litigation Service Counselor (January 2000), 5-6.
  • Uniform Standards of Appraisal Practice. Washington, D.C.: Appraisal Foundation, annual.
  • United States. Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 Mini Code Special Redlined Edition. El Paso, TX: AWHFY, L.P., 2005.
  • United States. United States Bankruptcy Code & Rules Booklet May 2005 Black Line Edition. Harvard, MA: Dalstrom Legal Publishing, Inc. 1994-2005.
  • United States. United States Code, Title 11, Bankruptcy. http://uscode.house.gov.
  • U.S. Industry & Trade Outlook. DRIIMcGraw-Hill, Standard & Poor's, and U.S. Department of Commerce/International Trade Administration, annual.
  • The Value Line Investment Survey. New York: Value Line Publishing, weekly.
  • Vander Linden, Eric. "Cost of Capital Derived from Ibbotson Data Equals Minority Value." Business Valuation Review (December 1998), 123-127.
  • Vignocchi, Roger, ed. Merger and Acquisition Sourcebook. Santa Barbara, Calif.: Quality Services Co., updated annually.
  • Weil, Roman L., Michael J. Wagner, Peter B. Frank, Litigation Services Handbook: The Role of the Financial Expert, Third Edition, John Wiley & Sons, Inc., 2001, including supplement
  • West, Thomas L., ed. Business Reference Guide, Concord, Mass.: Business Brokerage Press, annual.
  • West, Thomas L., and Jeffrey D. Jones, eds. Handbook of Business Valuation. New York: John Wiley & Sons, 1999.
  • Willamette Management Associates, Insights, published quarterly (http://www.willamette.com/insights.html)
  • Zukin, James H., ed. Financial Valuation: Business and Business Interests. New York: Warren
    Gorham & Lamont, 1990, updated annually.