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Consideration of "Illiquidity" in the Application of Income Approach
Author(s): 
Pages: 119-122
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  收益法非流动性非上市公司股权价值评估;
Abstract: 当前收益法运用实务中,对是否应考虑非上市公司股权所具有的"非流动性"特性及如何考虑均存有争议。通过对现有相关主流观点进行解析和述评,并借鉴已有"资产定价因素"研究成果,描述在"折现率"测算过程中考虑"非流动性"风险的可行路径,以期为实务工作及后续进一步的理论探讨提供参考,促进收益法运用成效的"更优质性"。
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