SHANNON P. PRATT is a founder and managing director of Willamette Management Associates, the managing owner of Business Valuation Resources, LLC, and a member of the board of directors of Paulson Capital Corp. He holds a doctorate in business administration from Indiana University. Dr. Pratt is author of Business Valuation Body of Knowledge: Exam Review and Professional Reference (Wiley); Cost of Capital: Estimation and Applications (Wiley); and The Lawyers Business Valuation Handbook. He is coauthor of Valuing a Business: The Analysis and Appraisal of Closely Held Companies, Fourth Edition; Valuing Small Businesses and Professional Practices, Third Edition; and Guide to Business Valuations, Tenth Edition.
STACY ISON ("The Market Approach in the Courts," Chapter 19) is managing editor of Shannon Pratt’s Business Valuation Update™. DOUG TWITCHELL ("Comparative Financial Analysis," Chapter 8; "Compiling Useful Market Value Tables," Chapter 9) and CHAD PHILLIPS (sample cases, Chapters 13 and 14) are comanagers of Pratt’s Stats™. ALINA NICULITA, an intern at Business Valuation Resources, LLC, prepared Appendices A and B. Z. CHRISTOPHER MERCER ("The Quantitative Marketability Discount Model," Appendix D) is CEO of the Mercer Capital business appraisal firm. PAUL HEIDT, a financial analyst at Business Valuation Resources, LLC, compiled Appendix E.