"Qualitative Judgments and Consistency in Business Valuation", by Michael Sack Elmaleh, Journal of Business Valuation and Economic Loss Analysis, Volume 4, Issue 1, 2009

This article suggests that the misuse of qualitative judgments may be reduced by the judicious limiting of acceptable choices and the breaking down of large qualitative judgments into smaller components by use of ordinal scale.


Note: This article can be accessed at http://www.bepress.com/jbvela/vol4/iss1/art6