Jay B. AbramsJay B. Abrams, ASA, CPA, MBA, is one of today’s leading valuation and litigation economists. The principal in Abrams Valuation Group, he is credited with numerous inventions including the Abrams Log Size Model for calculating discount rates, the Econmic Components Model for calculating the discount for lack of marketability, the Abrams Table of Accounting Transposition Errors, Periodic Perpetuity Factors, Annuity Discount Formulas for cash flows with constant growth and stub year, and formulas for valuing leveraged ESOPs with calculating dilution. In addition, Abrams is a popular finance lecturer and the author of numerous influential journal articles. Read More Read Less