A Valuation Model For Covenants Not To Compete

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Darlene A. Smith
University of Tulsa

Patrick A. Hennessee
University of Tulsa

Clifford E. Hutton
University of Tulsa

Keywords

covenants not to compete, tax legislation, valuation problem, valuation model

Abstract

Recent tax legislation has intensified the valuation problem related to covenants not to compete. With this paper the authors examine the issues and proposal a valuation model.

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Published
Jan 1, 1992
DOI https://doi.org/10.19030/jabr.v8i1.6177

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How to Cite
Smith, D. A., Hennessee, P. A., & Hutton, C. E. (1992). A Valuation Model For Covenants Not To Compete. Journal of Applied Business Research (JABR), 8(1), 1–12. https://doi.org/10.19030/jabr.v8i1.6177
Issue
Vol. 8 No. 1 (1992)
Section
Articles