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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
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Search results for , issue " Vol 18 No 1 (2011): April" : 1 Documents clear
Inflation and Fair Market Value: An Empirical Analysis of Sales Transactions of U.S. Closely-Held Companies Merrill, Gregory B.; Galbraith, Craig S.; Stiles, Curt H.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 18 No 1 (2011): April
Publisher : JABM

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Abstract

In this paper we examine the relationship between inflation regimes, inflation volatility and the valuation of closely-held firms. Using sales transaction data we found that the relationship between valuation and inflation for closely-held firms appears similar to that found in prior research from publicly traded firms. Using four different measures of valuation, there appears to be a bimodal relationship where very low inflation and very high inflation is associated with lower valuations, while a sweet spot' between two percent and four percent inflation is associated with the highest valuations. Valuations also appear negatively correlated with inflation volatility.

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