Abrams Valuation Group, Inc.
Uniquely Applying Original Valuation Theory

"Extremely sophisticated work for the Ralphs Grocery family"

— Linda Ralphs, CEO, 4-S Ranch Company

Article Index

Below is a list of all PDF files of articles available in this section.

The Core Articles

(March 1997) Discount Rates as a Function of Log Size and Valuation Error Measurement
(Sept. 1994) Discount for Lack of Marketability--A Theoretical Model
(August 1994) A Breakthrough in Calculating Reliable Discount Rates
(1994) Empirical Testing of Unified Valuation Theory

For Accountants

(June 1992) How to Quickly Find and Fix Transposition Errors
(March 1994) Cash Flow: A Mathematical Derivation

ESOP Valuation

(June 2004) The Tradeoff in Selling to an ESOP vs. an Outside Buyer
(June 1997) ESOPs :Measuring and Apportioning Dilution
(Jan. 1993) An Iterative Procedure to Value Leveraged ESOPs

Other Articles

(Sept. 2004?) Lost Inventory and Lost Profits Damage Formulas in Litigation
(Sept. 2003) The Bias in Annual (vs. Monthly) Discounting is Immaterial (co-authored with R.K. Hiatt)
(June 2003) Forecasting Cash Flow: Mathematics of the Payout Ratio
(June 2002) Problems in the QMDM and Comparison to Economic Components Model: A Response to Chris Mercer
(1996) Arithmetic vs. Geometric Means: Empirical Evidence and Theoretical Issues
(March 1995) An Iterative Valuation Approach
(1994) The Gordon Model: Deriviation & Relation to P/E Multiple
(1994) Impounding Discounts Into the Caprate
(1993) The Annuity Discount Facto
(1993) Valuation of S Corporations: A Mathematical and Intuitive Explanation of Duffy and Johnson's Results