The National Association of Certified Valuators and Analysts published an article by Valuation and Litigation Support Managing Director Carla Glass, Market Participant Acquisition Premiums in valuations.
National Association of Certified Valuators and Analysts
By Carla Glass, Managing Director, Valuation & Litigation Support
Excerpt:
The MPAP Advisory recommends that MPAPs used in a valuation should generally be based on a specific analysis of how market participants might be able to increase cash flow (such as achieving higher revenue growth or generating higher profit margins) or decrease risk.