Abstract

Valuations of small private business for selling purposes are carried out within a negotiation process. One key point in this negotiation is to understand the economic value involved in the operation, since the right price is a key factor for reaching a good transaction. Contrary to the conclusions established in the commented article, I believe that valuation theory, when properly understood and used correctly, is a superb tool to identify where the economic value comes from and how said economic value can/should be shared.

Recommended Citation

Lopez, Francisco J. (2008) "Valuation of Small Business: An Alternative Point of View," Journal of Business Valuation and Economic Loss Analysis: Vol. 3 : Iss. 1, Article 7.
DOI: 10.2202/1932-9156.1036
Available at: http://www.bepress.com/jbvela/vol3/iss1/art7