Variabili critiche nella valutazione delle piccole e medie imprese
Abstract
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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