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<ArticleSet>
  <Article>
    <Journal>
      <PublisherName>aimsjournal</PublisherName>
      <JournalTitle>Allana Management Journal of Research, Pune</JournalTitle>
      <PISSN>? ?2581-3137 (</PISSN>
      <EISSN>) 2231 - 0290 (Print)</EISSN>
      <Volume-Issue>Volume 2, Issue 1</Volume-Issue>
      <PartNumber/>
      <IssueTopic>Multidisciplinary</IssueTopic>
      <IssueLanguage>English</IssueLanguage>
      <Season>January 2012 - June 2012</Season>
      <SpecialIssue>N</SpecialIssue>
      <SupplementaryIssue>N</SupplementaryIssue>
      <IssueOA>Y</IssueOA>
      <PubDate>
        <Year>-0001</Year>
        <Month>11</Month>
        <Day>30</Day>
      </PubDate>
      <ArticleType>General Management</ArticleType>
      <ArticleTitle>CHALLENGES IN VALUATION OF SMALL CLOSELY HELD BUSINESS</ArticleTitle>
      <SubTitle/>
      <ArticleLanguage>English</ArticleLanguage>
      <ArticleOA>Y</ArticleOA>
      <FirstPage>16</FirstPage>
      <LastPage>21</LastPage>
      <AuthorList>
        <Author>
          <FirstName>SRlVIDHYA SRIDHARAN</FirstName>
          <LastName/>
          <AuthorLanguage>English</AuthorLanguage>
          <Affiliation/>
          <CorrespondingAuthor>N</CorrespondingAuthor>
          <ORCID/>
        </Author>
      </AuthorList>
      <DOI/>
      <Abstract>Valuation is considered as one of the key aspects which determines the success or failure of M__ampersandsignA. The synergistic gains from M__ampersandsignA resulting in more efficient management, better utilization of resources and economies of scale would be eroded given incorrect valuation at the beginning of the venture. The problems of valuation and arriving at an acceptable value in a small business enterprise loom large in the minds of small business entrepreneurs. This paper discusses the challenges faced in valuation of small closely held businesses with special reference to the Indian context. Various accepted methods of valuation are discussed and

their applicability to small closely held business entities is analyzed.</Abstract>
      <AbstractLanguage>English</AbstractLanguage>
      <Keywords/>
      <URLs>
        <Abstract>https://aimsjournal.org/ubijournal-v1copy/journals/abstract.php?article_id=13356&title=CHALLENGES IN VALUATION OF SMALL CLOSELY HELD BUSINESS</Abstract>
      </URLs>
      <References>
        <ReferencesarticleTitle>References</ReferencesarticleTitle>
        <ReferencesfirstPage>16</ReferencesfirstPage>
        <ReferenceslastPage>19</ReferenceslastPage>
        <References/>
      </References>
    </Journal>
  </Article>
</ArticleSet>