We review the academic literature on the use of financial reporting information by capital
providers. We classify our findings by investor type and by information objective. While most …

This paper demonstrates that the minimum rate of return (ke) required by family business
shareholders is inversely related to the emotional endowment presented in these firms. After …

This article examines value creation (VC) in the context of privately held family businesses
using a value‐based management approach. Namely, this paper assesses the influence of …

This paper analyses the impact that family businesses have on the minimum rate of return
required by owner–investors (ke) and on the equity returns (ROEaT) obtained in privately …

The aim of this paper is to contribute to a deeper knowledge of the discount rate in the
framework of privately held company (PHC) valuation. Their main purpose is to test if the …

The estimation of the discount rate is decisive for a reliable economic valuation. The
discount rate has to be adjusted for the risks related to the company, the sector which the …

La presente investigación tiene como finalidad medir la relación que tiene la aplicación de
las buenas prácticas de gobierno corporativo en relación con el valor económico de los …

This study focuses on answering whether EV/EBITDA multiple of public companies in the
food industry can be useful to obtain the Terminal Value (TV) in the valuation of unlisted …

IMPORTANCIA DE LA VALORACIÓN DE LA EMPRESA FAMILIAR: LOS PROBLEMAS DE
ILIQUIDEZ Page 1 Revista de Estudios Empresariales. Segunda época. Número: 2 (2009) …

This paper demonstrates that the minimum rate of return (ke) required by family business
shareholders is inversely related to the emotional endowment presented in these firms. After …