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When, Why, and How to Use Fairness Opinions  


Author:  Andrew Smith.; Richard Houlihan.


Source: Volume 23, Number 01, September/October 2009 , pp.38-45(8)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Given the recent problems with such financial instruments as credit derivative swaps, the issue of valuations is of great current concern. Here, the authors present a primer on the theory behind fairness opinions, their components, and when they are appropriate or required.

Keywords: Financial Valuation

Affiliations:  1: Houlihan Smith & Company; 2: Houlihan Smith & Company.

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