Why we adjust multiples up in CCA for country and size premium?

Hey all,

One valuation question: I am wondering if we are preparing Comparable Companies Analysis and our company is a big company from US, and our peer is a small company from Ukraine with raw multiple of 10x, WHY we adjust it UP to e.g. 15x because of the small size of the company and country risk? What is the rationale? Is my reasoning correct - it is because investors require higher return due to these risks, what increases their discount rate (and so decreases Equity and EV value), so to make it comparable we adjust the multiple up?

Thanks!

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