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Aronson and McMurtrie identified prosecutorial misconduct as "tunnel vision," arguing that:
Control Premium
The additional amount willing to be paid over the fair market value of a company's shares, reflecting the value of obtaining control of the company.
Partial Goodwill Method
An accounting technique used in business combinations where goodwill is only recognized for the owners' share in the acquired party, not the non-controlling interest (NCI).
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