期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2006
期号：3
页码：101-104
出版社：Petroleum-Gas University of Ploiesti
摘要：The valuation of the stock of a closely held business is an integral component of the formation, financing,contribution, and redemption phases of an employee stock ownership plan (ESOP). In the case of anESOP formation, the closely held business may be a family-owned or other privately owned corporationthat is sold (in total or in part) to the trust. Or, the closely held business may be a division or subsidiaryof a publicly traded corporation that is being divested through an employee buy-out
