Counterpoint Global’s Consilient Observer (21 Dec 2020) delves into the valuation implications of real options.

Counterpoint Global’s Consilient Observer (18 Apr 2023) discusses the trends, accounting issues, and implications of SBCs on cash flows.

Willamette’s Gift and Estate Tax Valuation Insights Summer 2012 examines the application of discounts to account for the lack of voting rights.

Stout article concerning factors contributing to the size of price differentials between minority interests in voting and nonvoting stock.