Merrill, G., 		Galbraith, C., & 		Stiles, C.
(2011).
 Inflation and Fair Market Value: An Empirical Analysis of Sales Transactions of U.S. Closely-Held Companies.
<em>Journal Of Accounting, Business And Management (JABM), 18</em>(1).
Retrieved from <a href="https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/236" target="_new">https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/236</a>