Attribution for family business failure (Record no. 43539)
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000 -LEADER | |
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fixed length control field | 01059nab a22001217a 4500 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 160615b1996 xxu||||| |||| 00| 0 eng d |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | File, Karen Maru |
245 ## - TITLE STATEMENT | |
Title | Attribution for family business failure |
Statement of responsibility, etc. | the heir's perspective / File, Karen Maru. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 1996 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 171 - 184 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Family business studies have focused on succession because of the incidence of family business failure and the importance of family businesses within the US economy. This study furthers the understanding of family business failure by making the distinction between succession planning (the management task of transitioning leadership) and estate planning (the task of transitioning financial assets and managing federal estate tax obligations) and using this distinction to better understand family business discontinuance. This study of 749 heirs of failed family businesses demonstrates that inadequate estate planning is more often associated with family business failure than is poor succession planning. |
773 ## - HOST ITEM ENTRY | |
Main entry heading | Family Business Review |
Place, publisher, and date of publication | Jun |
Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Serial Enumeration / chronology | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
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Ahmedabad (HO) | Ahmedabad (HO) | 21/06/2016 | Vol. 9, Issue. 2 | 020009 | 21/06/2016 | 21/06/2016 | Articles |