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A Business Enterprise Value Anthology traces the emerging theory, appraisal methodology, and related controversy on the subject of business enterprise value. Through the articles in this collection, readers can explore the topic thoroughly, understand views on both sides of the issue, and define and refine their own perspectives and opinions. The 38 articles presented are divided into five subject areas: general issues, hotels/motels, health care facilities/senior housing, shopping centers, and miscellaneous properties. The final section of the book, the addenda, includes a bibliography of references pertaining to many property types, a brief glossary, and a very useful collection of recent court decisions on the topic.
More than 100 articles were considered for this collection. The articles ultimately selected represent a broad cross-section of the concepts, issues, and controversy surrounding business enterprise value. The text will prove to be a useful reference for appraisers who specialize in this valuation problem and essential reading for less experienced practitioners who will need to deal with the issue in future valuation assignments.