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Herausforderungen gestellt. Wesentliche Problemfelder stellen hier die Besteuerung, Finanzierung und Unternehmensnachfolge dar. Zu … alternative Finanzierungsmöglichkeiten diskutiert und Lösungsvorschläge erarbeitet. - Im Bereich der Unternehmensnachfolge werden … sowohl die Gestaltungsmöglichkeiten des Übergangsprozesses als auch aktuelle Ansätze der Unternehmensbewertung vorgestellt …
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CEO succession at many companies occurs in a black box. Shareholders are not privy to boardroom discussions prior to the announcement of a CEO departure, and press releases announcing the change contain boilerplate language that does not make it clear whether the CEO stepped down voluntary or...
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The objective of the current study is to test the impact of succession planning (cognitive, structural, and relational ties), strategic flexibility, and organizational improvisation towards the business sustainability considering the triple bottom line as underpinning theory. The survey method...
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This paper develops a model of dynamic tax planning in which the implementation of a tax plan involves exercising the option regarding an irreversible investment or financing structure choice. The model is applied to a common estate freeze tax plan. Undertaking an estate freeze requires a...
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