RT Journal Article
T1 Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family
A1 Fernández Roca, Francisco Javier
A1 Gutiérrez-Hidalgo, Fernando
A1 López-Manjón, Jesús D.
K1 Business Family
K1 Accounting Information
K1 Intergenerational Transfer
K1 Socio-Emotional Wealth
AB This article aims at contributing to the study of the factors conducive to asuccessful intergenerational transfer within a business family, understood as that whichfavors the longevity of the family firms. The literature has pointed out how suchtransmissions tend to generate tensions that can threaten the survival of the family firmsand business family cohesion.We analyze how a long-lived business family made use of accounting informationduring a process of intergenerational transfer. The studied case evidences how the truston accounting information was used to facilitate such process. We conclude that trust onaccounting information contributed to the longevity of family firm and family cohesion.In other words, it guaranteed the preservation of its socio-emotional wealth.
PB Elsevier
SN 1698-6989
YR 2018
FD 2018
LK http://hdl.handle.net/10433/6041
UL http://hdl.handle.net/10433/6041
LA en
NO Investigaciones de Historia Económica Volume 14, Issue 1, February 2018, Pages 23-30
NO Universidad Pablo de Olavide de Sevilla. Departamento de Economía, Métodos Cuantitativos e Historia Económica
DS RIO
RD Apr 23, 2026