How to value a company for first-time buyers and sellers Until now, books on company valuation were all high-priced professional volumes aimed at accountants, appraisers, and other specialists. But at last there2s help for both novice buyers and sellers. This nuts-and-bolts resource covers all the bases, from the differences between publicly traded and privately held firms to understanding cash flow statements to the proposed reduction in the capital gains tax. WILBUR YEGGE, PhD, (Wells, Maine) has bought and sold 5 companies, brokered the sale of over 300 small businesses, and valued more than 1000 others. President of a management consulting firm, he also wrote Self-Defense Finance for Small Businesses.