ESE - Escuela de Negocios

Impuesto a la herencia: mochila para pymes
Por Jon Martínez E.
01 Abril 2007 

Reseña:
Póngase en el lugar de un hijo cuyo padre ha fallecido hace poco y le ha dejado una empresa pequeña o mediana (PYME). De pronto Ud. se entera que debe pagar al Fisco en dos años, el 25% del valor de mercado de la firma por concepto de impuesto a ...

Dirección de Empresas Familiares: Reto al Destino. Editorial Emprenden, Viña del Mar, 2006.
Por Jon Martínez E.
13 Marzo 2006 

Family Ownership and Firm Performance: Evidence from Public Companies in Chile
Por Jon Martínez E. - Bernhard Stöhr - Bernardo Quiroga G.
01 Noviembre 2005 

Reseña:
From a sample of 175 firms listed in the Chilean stock market, we confirmed the results obtained two years ago by Anderson & Reeb with the S&P 500 in the U.S. The group of 100 family-controlled firms performed significantly better than the group of 75 non-family companies over the 10 ...

Capital Structure of the Family Business: A Theoretical Framework for the Second Best
Por Julio Aznarez L.
01 Octubre 2005 

Reseña:
This research develops a theoretical framework that clarifies why family businesses show a low debt level when compared to non-family businesses. It can be added to the accepted view of capital structure theory and provides a new dimension for the evaluation of family business performance. We define this dimension as ...

Family business in Chile
Por Jon Martínez E.
03 Diciembre 2003 

Reseña:
FAMILY FIRMS are the predominant form of business organisation in Chile, as is the case in most Latin American countries and other regions of the world. They cut across all sizes and industries. In this article we will see the characteristics of large business families, as well as the management ...