Variabili critiche nella valutazione delle piccole e medie imprese


Small and medium-sized enterprises (SMEs) are the driving force of local economies. However, national business standard setters and scholars have not dedicated particular importance to this topic, assuming that the business valuation methods, usually based on the characteristics of large companies, are applicable analogically to smaller entities. Starting from the assumption's validity, this paper aspires to explore the existing contributions aimed at exploring the shrewdness and the "behaviors" that the expert should have in mind to estimate small and medium-sized companies by reflecting the peculiarities that these entities present.


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👤  Raffaele Marcello
👤  Matteo Pozzoli