This article presents an overview of the standard asset, market, and income valuation methods generally used to estimate the value of small businesses.
Spivey, Michael F. and McMillan, Jeffrey J.
"Economic Value Added (EVA) and the Valuation of Small Businesses,"
New England Journal of Entrepreneurship:
2, Article 4.
Available at: http://digitalcommons.sacredheart.edu/neje/vol4/iss2/4