Open AccessA Valuation Model For Covenants Not To Compete
Author(s) -
Darlene A. Smith,
Patrick A. Hennessee,
Clifford E. Hutton
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v8i1.6177
Subject(s) - valuation (finance) , covenant , legislation , business , economics , actuarial science , microeconomics , accounting , law , political science
Recent tax legislation has intensified the valuation problem related to covenants not to compete. With this paper the authors examine the issues and proposal a valuation model.