SRR has conducted a comprehensive study of restricted stock transactions, which are an important source of empirical data used in estimating discounts for lack of marketability. The study differentiates itself by analyzing more recent market transactions compared to older studies and by providing comprehensive analysis of factors that may impact the size of restricted stock discounts. Moreover, the study focuses on quantifying discounts associated with shorter holding periods than those observed in older studies. This article presents the comprehensive findings of the study.
