The study explores the prediction accuracy of a P/Sales multiple – derived from the regression of transaction values on value drivers identified consistently with prior studies – in the highly standardized and homogenous context of the transfer of Small Accounting Practices. We find that the...

Literature and practical evidence on the glass ceiling have showed that women's presence in ownership does not ensure that they can significantly influence firm decisional processes. Similarly women's presence in governance roles does not entail glass ceiling removal, even in family firms, which...