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[英文原版] Cost.of.Capital.-.Workbook,.2e

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Dr. Shannon P. Pratt is a founder and a managing director of Willamette Management Associates.
Founded in 1969, Willamette is one of the oldest and largest independent valuation
consulting, economic analysis, and financial advisory services firms, with offices in principal
cities across the United States. He is also a member of the board of directors of Paulson Capital
Corp., an investment banking firm.
Over the last 35 years, Dr. Pratt has performed valuation engagements for mergers and acquisitions,
employee stock ownership plans (ESOPs), fairness opinions, gift and estate taxes, incentive
stock options, buy-sell agreements, corporate and partnership dissolutions, dissenting
stockholder actions, damages, marital dissolutions, and many other business valuation purposes.
He has testified in a wide variety of federal and state courts across the country and frequently
participates in arbitration and mediation proceedings.
He holds an undergraduate degree in business administration from the University of Washington
and a doctorate in business administration, majoring in finance, from Indiana University.
He is a Fellow of the American Society of Appraisers, a Master Certified Business Appraiser,
a Chartered Financial Analyst, a Certified Business Counselor, and a Certified Mergers and Acquisitions
Advisor.
Dr. Pratt’s professional recognitions include

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