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Attribution for family business failure the heir's perspective / File, Karen Maru.

By: File, Karen Maru

Material type: Article

ArticlePublisher: 1996Description: 171 - 184 In: Family Business ReviewSummary: 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.

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Item type	Current location	Call number	Vol info	Status	Date due	Barcode
Articles	Ahmedabad (HO)	(Browse shelf)	Vol. 9, Issue. 2	Available		020009

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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.

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