ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.4.82/2-29
Issue archive /
4/2016
Dyskonto z tytułu ryzyka utraty kluczowej osoby w biznesie – prawda czy mit
(Key Person Discount – True Or Myth)
| Authors: | Katarzyna Byrka-Kita |
| Keywords: | valuation base value amendments discount key person |
| Data publikacji całości: | 2016 |
| Page range: | 10 (337-346) |
Abstract
Purpose – The main purpose of this article is to present key person discount against a background of wide premiums and discounts classification, investigate methods of this discount measurement, and critical analysis of the empirical research conducted so far. Design/methodology/approach – There was conducted critical literature review. Findings – Key person discount has not been addressed in Polish literature so far. As far as empirical analysis is concerned there was only one study conducted by Gurgul and Majdosz (2007). Originality/value – Article has a cognitive character. It presents the author’s point of view on this subject, based on the literature review. Consequently, the paper can contribute to more advanced and critical discussion on further theoretical and empirical studies.
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