Using options allows one to enjoy a greater level of volatility as the strikes being away from the market turn all option premium over to the time value.

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But whatever the data's academic value, scholars like Owens find themselves struggling to convince companies to turn over the information.

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This diminishes the overall underlying assets per share, which, in turn, can leave investors with a representative share value of less than one-tenth of an ounce of gold over time.

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Over time, senior partners and colleagues can become a natural fit to take over the practice in a seamless way, lessening the risk of client attrition, which in turn benefits the equity value of a business.

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