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

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

Location Call Number Status Consortium Loan
George Washington
Gelman stacks
HG 4028 .V3 M32 Available Request
Washington Law (American)
American Borrowing Only - ILL for all other WRLC patrons
HG4028.V3 M32
LIB stacks
HG4028.V3 M32 Available Request
Mullen Library stacks
HG4028.V3 M12 V2 Available Request
Van Ness stacks
HG 4028 .V3 M32 Available Request
George Mason
Fenwick stacks
HG4028.V3 M3 Available Request
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.
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
WorldCat Search OCLC WorldCat
WorldCat Identities McCarthy, George D.
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