Tax Affecting Earnings of Pass-Through Entities—The Valuation Quandary
Author: Travis Walker.; Radie Bunn.
Source: Volume 27, Number 02, Winter 2010 , pp.75-86(12)
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Abstract:
An ongoing debate has been raging within the business valuation community over the past 10 years concerning the most appropriate manner to value pass-through entities under the income approach. This article presents a brief history of the issue as well as current thinking regarding how to handle valuations of pass-through entities.Keywords:
Affiliations:
1: Hlavacek, Morris, McIntyre, Yates & Danielson; 2: Missouri State University.