	C—More than 10 years	Over 10 years.
	D—Not applicable/not informed	Studies that do not inform the period of analysis.
9. Results	A—New perspectives	Presentation of a new theory, variable/proxy or SUs’ valuation method.
	B—New conclusions	Presentation of new conclusions—adjustments in traditional valuation models, entrepreneur’s influence, private information quality, importance of innovative capacity and of external networks, etc.
	C—Conclusions similar to previously presented works	Studies presenting neither new perspectives nor new conclusions.
	D—Others	Other results not related to subcategories 9A to 9C.
10. Paths for future studies	A—Stages of development	Valuation of SUs at different stages of development.
	B—Cultural differences	Analysis of the impact of cultural differences on the SUs’ value.
	C—Valuation of intangibles	Verification of the impact of brands and patents on the SUs’ value.
	D—Organizational growth	Examination of the organizational growth dynamism effects on the SUs’ value.
	E—Other SUs’ valuation methods	Adoption of non-conventional company valuation methods for SUs—e.g.: First Chicago, Scorecard, Venture Capital, Berkus, etc.
	F—No path commented on by the author (s)	No future path detailed by the author (s).