Valuing a company; practices and procedures [by] George D. McCarthy [and] Robert E. Healy.

; Healy, Robert E., author
New York, Ronald Press Company [1971] .

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George Washington
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Washington Law (American)
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Other Authors Healy, Robert E.,
Subjects Bedrijven.
Business enterprises -- Valuation -- United States.
Business enterprises -- Valuation.
Corporations -- Valuation -- United States.
Corporations -- Valuation.
Empresas de negocios -- EE. UU. -- ValoracioĢn.
Taxatie.
United States.
Description viii, 521 pages 24 cm
Copyright Date [1971]
Notes Includes bibliographical references.
Contents Appendixes. A. Excerpts from report to the attorney general of the State of New York on new issues of securities ; B. Required financial statements under Schedule I, Regulation A of the Securities Act of 1933 ; C. Expediting registration statements filed under the Securities Act of 1933 ; D. Valuation of stocks and bonds under Revenue Ruling 59-60 ; E. Requirements for certified financial statements of companies acquired or to be acquired: Securities Act of 1933, Release No. 4950 ; F. Valuation of intangibles under Revenue Ruling 68-609 ; G. Digest of Department of Justice merger guidelines ; H. Provisions of state laws regarding rights of dissenting stockholders ; I. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation, Internal Revenue Code Section 279 ; J. Excerpts from Tender Offer Disclosure Act -- Index of companies undertaking initial public offerings -- Index of companies involved in business combinations.
part I. Securities markets and initial offerings. 1. Basic problems and economic considerations : Concepts of value ; Economic influences and general valuation factors ; Specific valuation factors ; Role of independent professionals -- 2. Influence of securities markets : Comparative market data on stocks and bonds ; Securities exchanges ; Over-the-counter market ; Stock market indexes ; Some questionable factors influencing stock prices ; Standard pricing factors ; Proper values for listed stocks -- 3. SEC requirements, initial offerings : Securities laws ; Forms for securities registration ; The registration statement, Form S-1 ; Preparation of statement a joint undertaking ; Financial data in prospectus ; Accounting rules and regulations ; Miscellaneous aspects of securities registration -- 4. Tax, procedural, and pricing considerations : Tax factors to consider ; Preparing for public offering ; Pricing the initial public offering ; Study of initial public offerings.
part II. Tax valuations. 5. Analysis of rules and regulations : Closely held corporations, partnerships, and proprietorships ; Estate and gift taxes ; IRS rulings on valuations ; IRS procedures in valuation cases -- 6. Illustrative examples : Basic considerations ; Company whose worth is dependent on continuing as a going concern ; Company operating at a loss ; A family investment company ; A real estate holding company -- 7. Court cases : Study of selected cases from federal courts ; Bases of selection of cases ; Source of case material ; Presumption regarding commissioner's valuations ; Characteristics of cases reviewed ; Some findings and conclusions ; Digest of cases.
part III. Business combinations. 8. Basic considerations, caveats, and investigations : Volume of business combinations ; How to view acquisitions ; Investigative and exploratory procedures ; Principal investigative areas ; Taxable transactions ; Tax-free exchanges ; Conflict in tax objectives ; Installment sale of capital stock ; Contingent-price transactions ; Valuing assets in liquidation of purchased subsidiary ; State tax considerations ; Timely disclosure of business combination deals ; Antitrust laws ; General or business corporation laws ; Business combination agreements -- 9. Accounting aspects : Types of business combinations ; Conditions for pooling-of-interests accounting ; Purchase accounting ; Accounting for goodwill ; Price affected by accounting considerations, illustrations ; Earnings per share -- 10. SEC and stock exchange requirements : SEC registration and filing requirements ; Proxy statements ; Form S-1 of the Securities Act of 1933 ; "Relief" from certification requirements ; Disclosure proposals, The Wheat Report ; Current reports, form 8-K ; Stock exchange requirements for listing additional securities ; Blue sky laws -- 11. Tender offers : Advantages and limitations of tender offers ; Background and regulation ; Procedures in extending the tender offer ; Resisting the tender offer ; Study of selected cash tender offers ; Direct offers to exchange securities -- 12. Valuation factors and studies: selected acquisitions and mergers : Primary factors in valuing companies ; Miscellaneous considerations ; Comparative study of business combinations ; Small professional and personal service organizations -- 13. Conglomerates : Support and criticism of the conglomerate movement ; A study of twenty-one conglomerate mergers ; Textron and Litton ; A-T-O Incorporated ; City Investing ; Ling-Temco-Vought ; Walter Kidde and Company ; Conclusion.
part IV. Special situations. 14. Valuations for dissenting stockholders. Provisions of state laws ; Case re stock of dissenting stockholders ; Cases decided by the Securities and Exchange Commission -- 15. Valuation in regulated industries : Accounting practices ; Valuation data and characteristics ; Airlines ; Banks ; Insurance companies ; Public utilities ; Railroads ; Trucking.
Geographic Area United States
Network Numbers (OCoLC)209515
(OCoLC)ocm00209515
WorldCat Search OCLC WorldCat
WorldCat Identities McCarthy, George D.
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