Marko Ploj and Samo Javornik PhD oh key customer risk in business valuation. European Valuer Journal; TEGOVA The European Group of Valuers’ Associations: https://tegova.org/journal (desktop and mobile version).
Key customer risk - European valuerCompanies dependent on a key customer are often subject to lower transaction values than would otherwise be expected, as investors typically include this additional risk in their valuation.
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