Investigators are also examining whether the company stiffed Medicaid in its calculation of the "best prices" for drugs.

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Our market value calculation is as of March 15 closing prices, including all common shares outstanding.

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The official parity calculation was based on the ratio of farm prices to nonfarm prices between 1910 and 1914, the most prosperous non-wartime years for farmers in American history.

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Either way, prices got well beyond what an intrinsic calculation of value (figuring in supply and the incomes of the local population) would suggest.

FORBES: Mispriced