Advantages and disadvantages of Simplified Joint-Stock Companies for the family business in Colombia. Exploratory study

被引：0

作者：

Betancourt Ramirez, Jose Bernardo ^{[1
]}

Gomez Betancourt, Gonzalo ^{[2
]}

Lopez Vergara, Maria Piedad ^{[1
]}

Pamplona Beltran, Francisco ^{[3
]}

Beltran Ruget, Claudia ^{[4
]}

机构：

[1] Univ Sabana, INALDE Business Sch, Bogota, Colombia

[2] INALDE Business Sch, Grp Invest Empresa Familiar, Bogota, Colombia

[3] Posse Herrera Ruiz Abogados, Bogota, Colombia

[4] CBR Comunicac, Bogota, Colombia

来源：

ESTUDIOS GERENCIALES | 2013年 / 29卷 / 127期

关键词：

Family business; Simplified stock corporations; Colombia;

D O I：

10.1016/j.estger.2013.05.009

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The Simplified Stock Corporations (SAS for its acronym in Spanish) represents the most significant progression of the Colombian corporate system in the last four decades. Since its incorporation, this legal entity accounts for 90% of all registered companies in the country. This descriptive exploratory study aims to determine if employers know the advantages and disadvantages of the SAS, and if they are taken into account in their decision-making. A structured questionnaire was applied to 57 companies, of which 84% were a family business. There was widespread ignorance of some advantages and disadvantages of the SAS, which means the waste of its benefits and, in certain cases, risks to family business. (C) 2012 Universidad ICESI. Published by Elsevier Espana, S.L. All rights reserved.

引用

页码：213 / 221

页数：9

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