The article analyzes the subject of the entity-level discount which results from dependence on a key manager, the small size of the company, the excessive diversification of the business without synergistic advantages, the cash absorption of the business turning point, of the life cycle in which the company is located or of one lack of marketability due to situations that have a systemic impact on the company for the existence of particular clauses or specific circumstances capable of affect the entire company value.
Gli “entity-level discount” nella valutazione delle aziende
Romano Mauro
2022-01-01
Abstract
The article analyzes the subject of the entity-level discount which results from dependence on a key manager, the small size of the company, the excessive diversification of the business without synergistic advantages, the cash absorption of the business turning point, of the life cycle in which the company is located or of one lack of marketability due to situations that have a systemic impact on the company for the existence of particular clauses or specific circumstances capable of affect the entire company value.File in questo prodotto:
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