{"title":"一个私人公司的商业估值案例","authors":"James A. DiGabriele, Richard A. Riley","doi":"10.2308/JFAR-52119","DOIUrl":null,"url":null,"abstract":"\n Ben and Cindy Johnson have been partners in marriage and business for 20 years, jointly owning and operating Scratchpad, a software production and distribution company. In recent years the couple drifted apart, and Ben, with Cindy's agreement, has filed for divorce. The couple has also agreed that they will not work together post-divorce. As a result, the divorce settlement will include compensation to Ben for transferring his ownership interest in Scratchpad to Cindy. In this case, you will be the valuation analyst to develop the valuation of Scratchpad to support this matrimonial dissolution.","PeriodicalId":149240,"journal":{"name":"Journal of Forensic Accounting Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Scratchpad: A Private Company Business Valuation Case\",\"authors\":\"James A. DiGabriele, Richard A. Riley\",\"doi\":\"10.2308/JFAR-52119\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n Ben and Cindy Johnson have been partners in marriage and business for 20 years, jointly owning and operating Scratchpad, a software production and distribution company. In recent years the couple drifted apart, and Ben, with Cindy's agreement, has filed for divorce. The couple has also agreed that they will not work together post-divorce. As a result, the divorce settlement will include compensation to Ben for transferring his ownership interest in Scratchpad to Cindy. In this case, you will be the valuation analyst to develop the valuation of Scratchpad to support this matrimonial dissolution.\",\"PeriodicalId\":149240,\"journal\":{\"name\":\"Journal of Forensic Accounting Research\",\"volume\":\"36 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Forensic Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/JFAR-52119\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Forensic Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/JFAR-52119","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Scratchpad: A Private Company Business Valuation Case
Ben and Cindy Johnson have been partners in marriage and business for 20 years, jointly owning and operating Scratchpad, a software production and distribution company. In recent years the couple drifted apart, and Ben, with Cindy's agreement, has filed for divorce. The couple has also agreed that they will not work together post-divorce. As a result, the divorce settlement will include compensation to Ben for transferring his ownership interest in Scratchpad to Cindy. In this case, you will be the valuation analyst to develop the valuation of Scratchpad to support this matrimonial dissolution.
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