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The influence of intangible assets on external succession decisions in small and medium-sized enterprises
University of Liechtenstein, Vaduz, Principality of Liechtenstein.ORCID iD: 0000-0001-8469-2427
University of Liechtenstein, Vaduz, Principality of Liechtenstein.
2010 (English)In: International Journal of Entrepreneurial Venturing, ISSN 1742-5360, E-ISSN 1742-5379, Vol. 1, no 4, 367-381 p.Article in journal (Refereed) Published
Abstract [en]

External company succession provides an alternative route into entrepreneurship. However, due to a strong focus on new ventures, this form of succession would appear to be less in the public eye. This article endeavours to contribute to changing this situation. In doing so, it explores the meaning of intangible assets in company succession from an external successor perspective. Despite the fact that intangibles are supposedly the key drivers of business performance, the connection between intangibles and external company succession in small and medium-sized enterprises (SMEs) has so far been neglected. Our research draws on a quantitative web survey of German trade associations and qualitative interviews with external SME successors. Our findings suggest that intangible assets have a notable influence on the decision of an external successor to take over a company. This research offers new insights into company succession, specifically with regard to the selection process for potential external successors.

Place, publisher, year, edition, pages
InderScience Publishers, 2010. Vol. 1, no 4, 367-381 p.
Keyword [en]
small and medium-sized enterprises, SMEs, intangible assets, external company succession, business formation, entrepreneurship, selection process
National Category
Business Administration
Research subject
Humanities and Social sciences
URN: urn:nbn:se:his:diva-11424DOI: 10.1504/IJEV.2010.032538OAI: oai:DiVA.org:his-11424DiVA: diva2:848646
Available from: 2015-08-25 Created: 2015-08-25 Last updated: 2015-08-26Bibliographically approved

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Durst, Susanne
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