Family business as a special object of valuation
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.