Confucianism and the altruistic behaviour in the succession of family firms: evidence from asset write-downs

Confucianism and the altruistic behaviour in the succession of family firms: evidence from asset write-downs

ABSTRACTThis paper explores how Confucianism influences the altruistic behaviour during family firm successions. Using a sample of Chinese listed family firms which have transferred the power to family successors during 2005-2018, we find that family firms deeply influenced by Confucianism intend to...

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Bibliographic Details
Main Authors: Minying Cheng, Menglu Chen, Jun Liu
Format: Article
Language:English
Published: Taylor & Francis Group 2023-01-01
Series:China Journal of Accounting Studies
Subjects:
Family firms
intra-family succession
confucianism
altruism
asset write-downs
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2023.2148955

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