Weissenberger-Eibl, Marion A.; Spieth, Patrick - In: International Journal of Behavioural Accounting and Finance 1 (2008) 1, pp. 38-50
Family businesses are the fundamental basis of the German medium-sized enterprises. Business succession planning, i.e., transfer of management functions and ownership to one or more family members, gained a significant importance over the last few years. This article aims to analyse the...