Categories	Subcategories	Definition
1. Main theme/study focus	A—Valuation of SUs	Methods and main aspects related to the SUs’ valuation process.
	B—Entrepreneurship	Initiative to implement new businesses or changes in existing companies, with changes involving innovation and risks.
	C—Venture capital	Investment in companies having high growth potential, with direct influence on their management, contributing to the value creation for future sale of shareholding in the company.
	D—Uncertainties and risks	Risk is the ability to measure the uncertainty of a decision, by knowing the probabilities of the occurrence of certain results.
	E—Funding ways	Source of fundraising through equity and third parties’.
	F—Others	Other topics not related to subcategories 1A to 1E.
2. Theories related to the study objective	A—Signaling	It derives from the informational asymmetry theory, with the signals helping the less informed party to make decisions.
	B—Games	It deals with the interaction between participants. The decisions of one depend on the actions of the other.
	C—Others	Other theories not related to subcategories 2A to 2B.
	D—With no theory	There is no identification of theories supporting the study objective.
3. Research methods	A—Application of questionnaires	Data obtained from questionnaire responses.
	B—Econometric models	Use of econometric regression equations.
	C—Case study	Empirical research strategy used to investigate a recent phenomenon and that enables the explanation of causal links of singular situations.
	D—Others	Other methods not related to subcategories 3A to 3C.
4. Valuation methods	A—Discounted cash flow	Present value of future cash flows discounted at a rate reflecting the risk of the company or its owners.
	B—Multiples	They derive from the pricing of similar assets standardized by a common variable.
	C—Equity	Book value of the difference between the company’s assets/rights and obligations.