The theory, research, and practice of family business have evolved significantly over the last quarter of a century. The field has experienced significant transformations; however, scholars are still debating what makes family businesses unique and distinct from nonfamily businesses. Three...

This article focuses on the construct of human capital in family businesses. It makes three key contributions. First, it furthers our understanding of human capital in family businesses by identifying the underlying dimensions of human capital, involving not only knowledge, skills and abilities...

This study examines decision making criteria that are employed by private equity (PE) investors selecting family firms. Hypotheses test the likelihood of investment based on family firm characteristics. Findings show that PE professionals take into account family-specific criteria, including...

In banking industry, equity investments classified as available for sale (AFS) are a relevant portion of financial assets. According to IAS 39, they must be measured ("at" and "after" recognition) at fair value. Increases or decreases in this value have to be recognised in the other...