• Medientyp: E-Artikel
  • Titel: Which do second-generation heirs prefer in family firms : real investment or financial investment?
  • Beteiligte: Luo, Jin-hui [Verfasser:in]; Liu, Yue [Verfasser:in]; Peng, Chenchen [Verfasser:in]
  • Erschienen: 2023
  • Erschienen in: China journal of accounting studies ; 11(2023), 1, Seite 55-76
  • Sprache: Englisch
  • DOI: 10.1080/21697213.2023.2148954
  • Identifikator:
  • Schlagwörter: Family firms ; second generation succession ; financial investment ; professional background ; number of children ; Aufsatz in Zeitschrift
  • Entstehung:
  • Anmerkungen:
  • Beschreibung: In recent years, the financial investment level of enterprises particularly family firms has increased rapidly. This phenomenon has drawn intense attention from both government regulators and academia. In this study, we argue that the second-generation succession is an important reason for family firms’ preference for financial investment. Using 9,701 firm-year observations of Chinese family listed firms from 2007 to 2018, we find that the second-generation succession has a positive effect on financial investment in family firms, while successors with professional background have less preference for financial investment. Further, the positive effect exists mainly in both preparation and epistasis stages of second-generation succession. The number of family founders’ children will enhance successors' preference for financial investment. Finally, financial investment especially long-term one reduces real investment, and damages future performance.
  • Zugangsstatus: Freier Zugang
  • Rechte-/Nutzungshinweise: Namensnennung (CC BY)