Rodríguez López, Ángel, and G. Rubio Martín. “The Marketability Discount in Spanish Valuation Multiples: Investors’ Perception in Listed Companies Versus Private Transactions”. Journal of Business Economics and Management, Vol. 20, no. 1, Feb. 2019, pp. 107-30, doi:10.3846/jbem.2019.8101.