Family business as a special object of valuation

Kasyanenko T.G.1, Vorotilkina A.M.1
1 Санкт-Петербургский государственный экономический университет

Journal paper

Journal of Economics, Entrepreneurship and Law (РИНЦ, ВАК)
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Volume 10, Number 3 (March 2020)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=42754490
Cited: 3 by 07.12.2023

Abstract:
The article continues a series of authors\' work related to the study of the characteristics of a family business. On the basis of a new system definition of the concept of “family business” introduced by the authors, the authors classify the types of family businesses by a number of signs and explore the special cost factors and risks of family companies. This stage of the study, according to the authors, gives an idea of the family business as a special object of evaluation. Therefore, it is necessary for subsequent developments regarding the valuation of such businesses.

Keywords: family business, classification of family business, cost factors, risks, systems approach, business valuation

JEL-classification: L26, M21, G21, G32

References:

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