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Within 10 years, more than 300,000 companies will be faced with the problem of
business transfer. The economic and human challenges linked to transmission have
often been addressed in the scientific literature. However, research relating the
difficulties encountered by the owner and/or the successor throughout the whole
process is scarce.
The aim of this thesis is to identify and analyse the main factors that could hinder,
and, in the worst case, even cause the failure of the business transfer. To this end,
this analysis will gather information from literature, as well as the results of a
quantitative study involving Belgian entrepreneurs and carried out by UCM and
UNIZO in 2013, and the opinion of M&A professionals who are used to conduct this
kind of transaction.
We will focus more on the transfer of small businesses, that is to say, the natural
persons and the companies whose turnover do not exceed 500,000 euros. According
to scientific and professional documentation, these companies will increasingly be
faced with this problem and encounter more difficulties throughout the process.

business transfert, difficulties, small businesses --- Sciences économiques & de gestion > Comptabilité & audit