This book chapter calls attention to the high degree of
significance of the topic of discounts and premiums in
business valuation and provides an overview of various
discounts and premiums and the bases of value to which
they may be applied. It covers: “Entity-Level” Versus
“Shareholder-Level” Discounts and Premiums, How the
Valuation Approaches Used Affect the Level of Value, Use
of Public Company Data to Quantify Discounts and
Premiums and more. pdf