Catur Budi Nugraha, Tarsisius, and Sri Wahyuni. “Determinants of the Discount for Lack of Marketability in Business Valuation: Evidence from Indonesia”. Journal of Accounting and Finance Management, vol. 6, no. 4, Oct. 2025, pp. 2245-54, doi:10.38035/jafm.v6i4.2492.