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  • 1.
    Almlöf, Hanna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Divorce and death in the family firm: A business law perspective2010In: European Business Law Review, ISSN 0959-6941, Vol. 21, no 2, 101-118 p.Article in journal (Refereed)
  • 2.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Palmberg, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    The Dichotomy and Incongruity of Financing a Family Owned Business and Securing Ownership Positions2014Conference paper (Other academic)
  • 3.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    A contractual perspective on succession in family firms: a stakeholder view2014In: European Journal of Law and Economics, ISSN 0929-1261, E-ISSN 1572-9990, Vol. 38, no 2, 211-225 p.Article in journal (Refereed)
    Abstract [en]

    This paper analyses succession in family firms from a contractual perspective. A firm is regarded as a nexus of contractual relations with owners, employees, suppliers of goods and services and customers. These contractual parties are in differing degrees tied to the firm through asset specificities. Succession can affect the value of such assets. In this sense they become stakeholders with vested interests in the succession process. The theoretical discussion of affected stakeholdersis backed up by a survey study of 143 Swedish family-owned businesses that have been subject to succession. The results show that the opinions of close shareholders such as family members and incumbent mangers as well as those of other stakeholders such as suppliers and customers are important.

  • 4.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    A Transaction Cost Rationale for Transition of the Firm within the Family2002In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913, Vol. 19, no 2, 123-133 p.Article in journal (Refereed)
  • 5.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Organisering av generationsskifte i små och medelstora familjeföretag2003In: Skattenytt, ISSN 0346-1254, no 7-8, 527- p.Article in journal (Other academic)
  • 6.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Organization of transfers of small and medium-sized enterprises within the family: Tax law considerations2005In: Family Business Review, ISSN 0894-4865, Vol. 18, no 4, 305-319 p.Article in journal (Refereed)
  • 7.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Economics, Finance and Statistics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Ownership Restrictions, Risk and Team Considerations in Family-owned Businesses2011In: European Business Law Review, ISSN 0959-6941, Vol. 22, no 1, 93-105 p.Article in journal (Refereed)
    Abstract [en]

    At the start of a new business both team and risk aspects have to be considered in the choice of business form. The partnership form offers advantages in terms of team considerations while the corporate form provides limited liability which provides a way to handle the risk problems associated with owning a firm. The advantage of having a well synchronized team is important for many new firms and especially for cases where family relations are considered important. Seen from that angle the partnership form should be opted for. But risk is high up in the mind of founders. Events might unfold in an unexpected way and in the process the economy and well being of the family is at stake. The corporate form with limited liability is in this sense a very attractive choice that is commonly chosen. But with the corporate form comes transferability of ownership of shares without consent of other owners. The shareholder team might therefore change in an unexpected and unwelcome way. Therefore it is important to consider different types of transfer restrictions when a new corporate form of business is started. This aspect has not been much considered in practice and in the entrepreneurship literature. An accountant or a lawyer often has to remind an entrepreneur of the importance of stability in ownership positions.

  • 8.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Strategic Decision Making in Intergenerational Successions of Small- and Medium-Size Family-Owned Businesses2001In: Family Business Review, ISSN 0894-4865, E-ISSN 1741-6248, Vol. 14, no 1, 11-23 p.Article in journal (Refereed)
  • 9. Danielsson, Hans
    et al.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Familjeägda aktiebolag och generationsskiften: En översikt2005 (ed. 2)Book (Other (popular science, discussion, etc.))
  • 10.
    Haag, Kajsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Divorce in the family business: unfolding the legal problems by learning from practice2016In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 6, no 1, 81-96 p.Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore the case of divorce in family business from a legal perspective and highlight the problems of applying family law in the family business context.

    Design/methodology/approach – The authors rely on legal analysis and interviews with estate distribution executors to discuss problems with the legal rules and how they are practiced.

    Findings – The findings show that the law is ill fitted to the situation where there is a family business included in the division of marital property. In divorce, family law dictates the division of marital property and the family business is reduced to an asset to be divided like any other. Critical issues are identified and elaborated.

    Research limitations/implications – Divorce and other disruptions to the family system should be considered in family business consultancy among other threats to the business. The legal perspective on divorce in the family business offered here primarily concerns ownership issues. The impact of divorce on management is equally in need of exploration, which is the suggestion for further studies.

    Practical implications – The paper illuminates in which ways the business is hampered from divorcing owners and discuss critical issues with applying family law in a family business context. Social implications – Policymakers should establish rules in which shares in an unlisted business are by default assigned to separate property until something else is contracted.

    Originality/value – New light is shed on the practical problems of interpreting family law in a family business context advancing the understanding of family aspects in family business management.

    The full text will be freely available from 2018-03-31 00:00
  • 11.
    Haag, Kajsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Almlöf, Hanna
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Linköpings Universitet.
    Ownership protection and exit in family firms: Good in theory but how about practice?2016Conference paper (Refereed)
  • 12.
    Haag, Kajsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Languilaire, Jean-Charles
    Malmö University.
    Ownership rights of children in family firms: At the boundaries of law and business2015Conference paper (Refereed)
  • 13.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Aktier, förvärvsbegränsningar och familjerättsliga fång1995In: Kunskapsföretaget i ett rättsligt perspektiv, Stockholm: Norstedts Juridik , 1995, 275-320 p.Chapter in book (Other academic)
  • 14.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beskattning av generationsskiften i familjeägda aktiebolag: Ett par rättspolitiska inlägg2004In: Skattenytt, ISSN 0346-1254, no 5, 304- p.Article in journal (Other academic)
  • 15.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Familjeföretagen och EG:s rekommendation av överföring av företag2004In: IUR-Information, no 3, 4-9 p.Article in journal (Other academic)
  • 16.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Familjestabilitet: och värderingar1999In: Tidsskrift for rettsvitenskap, ISSN 0040-7143, no 4, 782-813 p.Article in journal (Other academic)
  • 17.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generationsskifte av små och medelstora familjeägda aktiebolag: en studie i ekonomisk familjerätt, associations- och skatterätt samt rättsekonomi2001Book (Other academic)
  • 18.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    "Måste man gulla med sin karl (kvinna)": Några familjerättsliga betraktelser kring temat familjestabilitet2003In: Familjerättsliga studier: vänbok till Åke Saldeen / [ed] Nils Jareborg, Uppsala: Iustus , 2003, 223-232 p.Chapter in book (Other academic)
  • 19.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Rättigheters funktioner och generella skyddsobjekt, särskilt barn1994In: Tidsskrift for rettsvitenskap, ISSN 0040-7143, no 1-2, 166-191 p.Article in journal (Other academic)
  • 20.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Rättsekonomiska aspekter på efterlevande makes arvsrätt, särskilt arv av andel i företag1994In: Festskrift till Anders Agell / [ed] Torgny Håstad, Per-Henrik Lindblom, Åke Saldeen, Uppsala: Iustus , 1994, 633-662 p.Chapter in book (Other academic)
  • 21.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skydd av ägarpositioner i familjeägda små och medelstora aktiebolag: En studie i familje- och associationsrätt2008Book (Other academic)
  • 22.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Rights of the Child as Legally Protected Interests2006In: The International Journal of Children's Rights, ISSN 0927-5568, Vol. 14, no 4, 327-337 p.Article in journal (Refereed)
  • 23.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Tillsyn över barn: En studie i föräldrarätt, skadeståndsrätt och straffrätt1989Doctoral thesis, monograph (Other scientific)
  • 24.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Vardagsjuridik: allt du behöver veta om: ... 1, Äktenskapsrätt, barn- och föräldrarätt, arv och testamente1995Book (Other (popular science, discussion, etc.))
  • 25.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Share transfer restrictions and family business: The minority shareholder perspective2015In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 26, no 3, 437-450 p.Article in journal (Refereed)
    Abstract [en]

    Small- and medium-sized enterprises (SME's), of which most are family owned businesses (FOB's), play a crucial role in upholding many of the topics at the heart of the International Conference on Applied Business Research. They are especially noteworthy in relation to economic development, growth and innovation, sustainable development and rural development. The practice of FOBs is quite different from large companies with scattered ownership (Nordqvist, Hall & Melin, 2009). The practice turn in social science, well embraced in management studies (Vaara & Whittington, 2012), is relevant to develop new knowledge in the field of business law. We study the practice of shareholder protection and aim to narrow the gap between theory and practice regarding business law and FOBs. An entrepreneurially friendly and inspiring environment presupposes that business owners can protect their ownership positions against unwanted acquisitions of shares, as well as that they are not unwillingly locked-in in a position as minority owners. In addition, this requires legal rules that are not unnecessarily costly, time and energy consuming to comply with, administer and uphold. Legislators should, if possible, thus provide a set of rules that facilitates for owners to effectively avoid both unwanted acquisitions of shares and locked-in positions. We conclude that default rules in the form of e. g. a right of first refusal should be included in the articles, since the lack of an open market place anyhow makes it highly difficult to sell the shares. Furthermore, we find it important to allow also clauses that enhance the possibility to avoid locked-in positions in the articles whereas most national legislations today permit only clauses that contribute to the protection of ownership positions. Key words: family business development, small-medium sized enterprises (SME), business law, share transfer restrictions, minority shareholders, articles of association, shareholder's agreement, practical implications.

  • 26.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Share transfer restrictions and family businesses: the minority shareholder perspective2013In: Proceedings from VIII. international conference on applied business research, ICABR 2013, April 22 - April 26, 2013, East London - South Africa, Brno: Mendel University , 2013, 524-533 p.Conference paper (Refereed)
  • 27.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Humphreys, Edward
    A European Private Company and Share Transfer Restrictions.2012In: European Business Law Review, ISSN 0959-6941, Vol. 23, no 4, 483-496 p.Article in journal (Refereed)
    Abstract [en]

    Restrictions on the transfer of shares, in the articles of association and shareholders' agreement are of crucial importance for SMEs. Associates running a business together are dependent on a fragile balance in ownership positions, as well as the expertise of each shareholder and manager of the business. We criticize the EU approach to transfer restrictions, as presented in the Commission's proposal for a "Statute for a European private company" (2008). Not all of the suggested restrictions are suitable under all circumstances in the articles of association. One example is a prohibitive clause, which must be limited both in time and to transfers (not transmission) of shares. Further, other options, such as a mandatory buy-sell agreement, are not considered. Such a clause can be of the utmost importance in the case of some transmissions, e.g. upon intestate succession.

  • 28.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Economics.
    No Gift and Inheritance Tax: No problems left for succession of family-owned businesses?2013In: European Business Law Review, ISSN 0959-6941, Vol. 24, no 1, 149-159 p.Article in journal (Refereed)
    Abstract [en]

    Sweden abandoned the gift and inheritance tax in late 2004. One reason was that the government wished to enhance transfer of ownership of shares in family-owned businesses from the older to the younger generation and within the family. Anticipated outcomes of amendments in tax law are, however, not always fulfilled. This paper reports on a survey study of 143 Swedish small to medium-sized family businesses. The study is focused on companies and families that have carried out an intergenerational succession (some partly) during the lifetime of the older generation (127). Only in a few instances was the transfer of shares made in another way, i.e. six intestate inheritances and ten sales to an external person. According to the survey results abandoning the gift and inheritance tax is no quick .x. A succession within the family has still to be prepared and planned. Further, a transfer of the shares, for example to a daughter during the life time of the incumbent cannot always be made through a gift. The older generation may still require financial compensation in order to uphold their standard of living or compensate siblings who do not receive shares. A sale to a child at less than market value is still partly capital gains taxed. Even though having no gift and inheritance tax can be beneficial it nonetheless cannot produce miracles.

    We conclude that more efforts should be made concerning taxation of intergenerational transfer of family-owned businesses, in order to smooth the process, which hopefully will also be recognized by the EU Commission in its recommendations.

  • 29.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    No gift and inheritance tax: No problems upon successions of family owned businesses?2010Conference paper (Other academic)
  • 30.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Ownership restrictions, risk and team considerations in family-owned businesses2010In: Proceedings of Regional Frontiers of Entrepreneurship Research 2010: 7th International Australian Graduate School of Entrepreneurship (AGSE) Research Exchange, University of the Sunshine Coast, Queensland, Australia, 02-05 February 2010, 2010Conference paper (Other academic)
  • 31.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Protection of ownership in family firms: Post-sale purchase clauses and management perspective2012In: European Journal of Law and Economics, ISSN 0929-1261, E-ISSN 1572-9990, Vol. 33, no 2, 359-370 p.Article in journal (Refereed)
    Abstract [en]

    In many small and medium sized family firms of corporate form there is a desire to protect ownership structure through restrictions on transferability of shares. At first sight this can appear strange as one often mentioned advantage of the corporate form is that it provides for high transferability of shares whereby a large amount of equity easily can be accumulated. But looking around in the real world, most family firms are not listed and have an interest in the control of changes in ownership structure through clauses that restrict transferability of shares. In this paper this interest of control of ownership is taken for granted. The focus is instead on providing a contractual analysis of the pros and cons of different clauses that restrict transferability. What do the spectra of restricting clauses look like? In what transferability situation can it be more efficient to use a certain clause? Does it matter if a person controlling the use of the firm’s assets has a majority ownership and/or is the manager of the firm? We further focus on the impact on management of post-sale purchase clauses, which are common only in the Nordic countries and thereby provide an indigenous perspective. How do succession matters enter into the picture? These are the type of questions that this paper aims to provide answers to. In the description of clauses the Swedish situation is the base case with a short discussion on how Sweden differs in this respect or is similar to the rest of the world.

  • 32.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Wiberg, Daniel
    Jönköping University, Jönköping International Business School.
    Ownership, Succession and Entrepreneurship in an Aging Society: Is there a Transition Problem?2009Conference paper (Other academic)
  • 33.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Linhard, Anneli
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Impact of divorce on family business: the legal aspects2013Conference paper (Other academic)
  • 34.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Ljungström, Divesh
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Ägarskiften i familjeföretag: En kartläggning av framgångsfaktorer m.m.2011Report (Other academic)
    Abstract [sv]

    Ägandets villkor är grundläggande för svenska företag och den ekonomiska utvecklingen i stort. Möjligheterna till smidiga ägarskiften i företag har under de senaste åren påverkats av ett flertal faktorer. Ett exempel är avskaffandet av arvs- och gåvoskatten i slutet av 2004.

    Denna bok behandlar ägarskiften ur olika aspekter, främst förhållanden som underlättar eller försvårar generationsskiften av familjeägda aktiebolag inom familjen, dvs. när nästa generation tar över. Resultaten stöds av en empiriskundersökning.

    Svenskt Näringsliv är en viktig aktör i samhällsdiskussionen och arrangerade bl.a. en internationell ägarskifteskonferens 2010. Samarbetet mellan Internationella Handelshögskolan och Svenskt Näringsliv har på senare år ökat vilket bl.a. lagt grunden till denna bok.

  • 35.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Melin, Leif
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Family Businesses and the EU Recommendation on the Transfer of Small and Medium-sized Enterprises2008In: European Business Law Review, ISSN 0959-6941, Vol. 19, no 2, 279-291 p.Article in journal (Other academic)
  • 36.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Melin, Leif
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Intergenerational ownership succession: a stakeholder perspective2013In: European Business Law Review, ISSN 0959-6941, Vol. 24, no 4, 407-429 p.Article in journal (Refereed)
    Abstract [en]

    The key to a successful transfer, of ownership of family-owned and headed businesses, to the younger generation is in most cases the incumbent. However, there are close and non-close stakeholders who wish to protect their interests. The main purpose of this article is to map the stakeholders in two models, as well as to analyze their interests and possible legal tools when intervening in an ownership succession process. Our reasoning is supported by descriptive data from a recent empirical study. Incumbents are presumed to be aware of the conflicting interests and their potential impacts. It is no wonder, that they hesitate to take the necessary initiative in a succession process! We analyze how consultants can provide a helping hand.

  • 37.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Melin, Leif
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Intergenerational ownership succession: Shifting the focus from outcome measurements to preparatory requirements2015In: The Journal of Family Business Strategy, ISSN 1877-8585, E-ISSN 1877-8593, ISSN 1877-8585, Vol. 6, no 3, 166-177 p.Article in journal (Refereed)
    Abstract [en]

    This article contributes to the family business succession literature by (1) addressing ownership succession rather than management succession, (2) recommending a combination of legal and psychological perspectives on ownership to advance our understanding and (3) suggesting a preparatory approach to succession. Measuring the success of management succession has mainly been undertaken by assessing outcomes. Learning retrospectively why a succession was (un)successful may deepen our understanding of the process, but it is not particularly helpful to the business in question. We propose an alternative method for ownership succession: a preparatory approach that establishes requirements to fulfill before the succession takes place. These requirements are presented in a model that considers both the legal/financial and the psychological aspects of ownership and are formulated to improve intergenerational ownership succession and the post-succession prosperity of the firm.

  • 38.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Smyrnios, Kosmas
    Striving for Happiness and Its Impact on Family Stability: An Exploration of the Aristotelian Conception of Happiness2005In: Family Business Review, ISSN 0894-4865, Vol. 18, no 2, 155-170 p.Article in journal (Refereed)
  • 39.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Vackermo, Marie
    Mid Sweden University.
    The interest theory, children’s rights and social authorities2015In: The International Journal of Children's Rights, ISSN 0927-5568, E-ISSN 1571-8182, Vol. 23, no 4, 752-768 p.Article in journal (Refereed)
    Abstract [en]

    The principle of ‘the best interests of the child’ (art. 3 of the Convention on the Rights of the Child) is sometimes put forward as being the leading guide, i.e. it will in the long run – via, e.g. court cases and legal writing – give accurate and detailed information on the scope of children’s rights and the responsibilities of, e.g., parents. We claim that this principle does not provide us with the necessary analytical tools to enhance the legal rights of children. To this end it is more efficient to accept the explanatory power and apply the elements of the Interest theory, i.e. the chain of children’s interests and rights, obligations of e.g. parents and sanctions against failures. In this context we also illustrate that rights can have different strengths by briefly examining the role of social authorities in relation to the rights of children.

1 - 39 of 39
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