The intergenerational transfer of managerial control in the farm-family business: A comparative study of England, France and Canada

1998 ◽  
Vol 5 (2) ◽  
pp. 123-136 ◽  
Author(s):  
A. Errington
Keyword(s):  
Comparative Study ◽  
Family Business ◽  
Intergenerational Transfer ◽  
Managerial Control ◽  
Farm Family

scholarly journals The Determinants of Tax Aggressiveness in Family Firms: An Investigation of Italian Private Family Firms

2021 ◽  
Vol 13 (14) ◽  
pp. 7654
Author(s):  
Giulia Flamini ◽  
Paola Vola ◽  
Lucrezia Songini ◽  
Luca Gnan
Keyword(s):  
Family Involvement ◽  
Family Business ◽  
Family Firms ◽  
Tax Planning ◽  
Agency Conflicts ◽  
Managerial Control ◽  
Public Companies ◽  
Tax Aggressiveness ◽  
Research Findings ◽  
Antecedents And Consequences

A recent stream of research has focused on tax aggressiveness, the downward management of taxable income through tax planning activities, and has analyzed its antecedents and consequences, mainly on public companies. Only very few studies, however, have been carried out in the context of private family business and have investigated whether some family firms are more tax aggressive than others, considering some specific features of family firms, such as their distinctive agency conflicts and socioemotional wealth. In this paper, we investigate the antecedents of tax aggressiveness in a sample of private Italian family firms. Our research findings show that tax aggressiveness is positively associated with ownership concentration, the presence of independent members in the board, and the adoption of reporting mechanisms. Instead, we found a negative relation between tax aggressiveness and the use of both strategic planning and a combination of managerial control systems (both planning and reporting mechanisms). We did not find any relation between family CEO and tax aggressiveness. In summary, overall, our findings show that family involvement in ownership, an independent board. and managerialization (the use of managerial mechanisms) are relevant antecedents of tax aggressiveness in private family businesses.

Succession and Governance Across Generations: A Comparative Study of the United States and Italy

1999 ◽  
Vol 2 (2) ◽  
pp. 47-56
Author(s):  
Alberto Zanzi ◽  
Colette Dumas
Keyword(s):  
United States ◽  
Comparative Study ◽  
Family Business ◽  
Business Management ◽  
The United States ◽  
Italian Family ◽  
Management Succession ◽  
Key Aspects ◽  
The Impact

This comparative study of American and Italian family-owned firms focuses on two key aspects of family business management: succession and governance. This study also explored the impact of generation on these variables.

Successor Attributes in Indian and Canadian Family Firms: A Comparative Study

2000 ◽  
Vol 13 (4) ◽  
pp. 313-330 ◽  
Author(s):  
Pramodita Sharma ◽  
A. Srinivas Rao
Keyword(s):  
Comparative Study ◽  
Family Business ◽  
Family Relationships ◽  
Family Firms ◽  
Family Firm ◽  
Business Owners ◽  
Past Performance ◽  
Indian Context ◽  
Using Data ◽  
Firm Owners

This study replicates the Chrisman, Chua, Sharma 1998 Canadian study in the Indian context. Using data from 43 Indian family firms, this study compares the successor attributes that Indian and Canadian family business owners consider most important. Despite significant differences in norms and culture prevalent in these two countries, results of this comparative study indicate that both sets of family firm owners rate integrity and commitment to the business as the two most important attributes of a successor. However, compared to Canadian family firm owners, Indian owners rate blood and family relationships higher. Canadian respondents, on the other hand, rate interpersonal skills, past performance, and experience higher.

scholarly journals Family and non-family business behaviour in the wine sector: A comparative study

2017 ◽  
Vol 7 (1-2) ◽  
pp. 65-73 ◽  
Author(s):  
Ismael P. Soler ◽  
German Gemar ◽  
Rafael Guerrero-Murillo
Keyword(s):  
Comparative Study ◽  
Family Business ◽  
Wine Sector

Labour use in the farm family business

1994 ◽  
Vol 34 (4) ◽  
pp. 293-307 ◽  
Author(s):  
Andrew Errington ◽  
Ruth Gasson
Keyword(s):  
Family Business ◽  
Farm Family

scholarly journals Family Cohesion as a Longevity Factor of Business with Intergenerational Transmission

2014 ◽  
Vol 15 (4) ◽  
pp. 791-819 ◽  
Author(s):  
FCO. Javier Fernández-Roca ◽  
Jesús D. López-Manjón ◽  
Fernando Gutiérrez-Hidalgo
Keyword(s):  
Intergenerational Transmission ◽  
Family Business ◽  
Family Cohesion ◽  
Business History ◽  
Intergenerational Transfer ◽  
Critical Response ◽  
Original Plan ◽  
The Family ◽  
Business Family

This article contributes to a line of research in Business History that aims to determine the factors of family business longevity in the long term with the study of individual cases. The literature has identified family cohesion as one of the essential factors for survival. Cohesion may be reinforced or broken at the time of the intergenerational transfer. This study finds that a critical response on the part of the business family to the difficulties associated with intergenerational transfer of control, including modifications to the original plan, is usually based on trust between generations. Within the business family cohesion facilitates intergenerational transfers and, consequently, allows the family to evolve and transform itself into a business dynasty.

Gender and business owner satisfaction

2019 ◽  
Vol 9 (4) ◽  
pp. 416-428 ◽  
Author(s):  
Wenxuan Li ◽  
Maria I. Marshall
Keyword(s):  
Family Business ◽  
Business Owners ◽  
Family Businesses ◽  
Medium Size ◽  
Role Satisfaction ◽  
Business Owner ◽  
Men And Women ◽  
Content Type ◽  
Factors Associated ◽  
Farm Family

Purpose The purpose of this paper is to investigate how the factors associated with role satisfaction in farm and non-farm family businesses differ by gender of the business owner. Design/methodology/approach The data used are from a 30-minute telephone survey of owners of farm and non-farm family businesses in Indiana, Illinois, Michigan and Ohio. The sample consists of 627 small- and medium-size family businesses. Three ordered probit regressions are used to analyze role satisfaction. Findings Women’s participation in management and the number of family members in management are positively associated with women’s role satisfaction, while tension from resource competition is negatively associated with role satisfaction. In contrast, men’s role satisfaction is increased through high family business functioning and profit. Practical implications There is no difference in the level of role satisfaction between men and women when one controls for the owner, family and business characteristics. However, there is a difference in the factors that drive role satisfaction between men and women. This may be driven, in part, by what their roles are vis-à-vis the financial aspects of the business. Male and female business owners seem to focus on different aspects of their family business to achieve role satisfaction. Originality/value This paper determines the impact of gender on the role satisfaction of business owners of farm and non-farm family businesses in four Midwestern states. It identifies the different factors associated with role satisfaction for female and male family business owners based on their actual roles.

Sign in / Sign up

Export Citation Format

Share Document