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  • 51.
    Högberg, Andreas
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Legal Origin and Size Effects in European Listed Firms2010In: European Academy of Management, EURAM 10th annual conference: Back to the future, 2010Conference paper (Other academic)
    Abstract [en]

    This paper investigates the impact of legal tradition and firm size on investment performance for firms in 16 European countries. Europe as a region is of special interest since the legal systems differs widely. Anglo Saxon, German, French as well as Scandinavian variants of legal systems can be found in Europe. Previous studies suggest that minority shareholders enjoy a higher degree of property rights protection in common law (Anglo Saxon) countries compared to civil law (French, German and Scandinavian) countries. The cost of governance as a function of firm size is examined. We also look at expropriation of minority shareholders as a result of large organizations and hierarchies.This study differs from earlier studies by concentrating on the firm size and its effects on investment performance and by connecting it to the legal origin in each of the 16 European countries included in the study. For civil law countries we find, as expected, a negative relation between firm size and performance while there is no relation for common law countries. For individual countries, the effect of firm size and legal origin on investment performance is however ambiguous.

  • 52.
    Palmberg, Johanna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    The Impact of Investment Performance of Vote Differentiation in Family FirmsConference paper (Refereed)
    Abstract [en]

    This paper investigates the effects of separation of ownership and control due to vote differentiation on listed family firms’ investment performance. We study both the question whether family controlled firms have better investment performance than non-family firms and as to whether this investment performance is negatively affected by a separation of ownership and control due to vote differentiation. Marginal q is used as a performance measure. The empirical analysis shows that family control has a positive impact on investment performance when ownership and control are aligned while separation of ownership and control in terms of vote-differentiated shares lowers investment performance.

  • 53.
    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.
    Family-owned, limited close corporations and protection of ownership2007In: European Journal of Law and Economics, ISSN 0929-1261, E-ISSN 1572-9990, Vol. 23, no 3, p. 273-283Article in journal (Refereed)
  • 54.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). 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, E-ISSN 1875-841X, Vol. 24, no 1, p. 149-159Article 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.

  • 55.
    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)
  • 56.
    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)
  • 57.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    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, p. 359-370Article 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.

  • 58.
    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)
12 51 - 58 of 58
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