57. The IRS and generally accepted accounting principles require that stock issued as compensation in privately held companies be valued. O True O False 58. A reverse merger allows a company to be publicly traded but does not necessarily make it easy for the company to sell additional equity and raise funds. O True False 59. Most small businesses can successfully issue bonds to finance long- term needs. O True O False 60. The earlier an investor makes loans to or invests in a business, the higher the rate of return they expect