Document Type
Peer-Reviewed Article
Publication Date
9-2023
Abstract
Many business owners offer some form of minority equity—real equity, not phantom arrangements (e.g., stock appreciation rights)—in their companies either in exchange for investment funding or as awards to key employees or important independent contractors.
Recommended Citation
Pannese, D.A., Boyer, B.,& Iannone, P.N. (2023). The fair market value-fair value dichotomy:. The Value Examiner, September/October 2023.