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The influence of intangible assets on external succession decisions in small and medium-sized enterprises

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  • Susanne Durst
  • Stefan Guldenberg

Abstract

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.

Suggested Citation

  • Susanne Durst & Stefan Guldenberg, 2010. "The influence of intangible assets on external succession decisions in small and medium-sized enterprises," International Journal of Entrepreneurial Venturing, Inderscience Enterprises Ltd, vol. 1(4), pages 367-981.
    • Handle: RePEc:ids:ijeven:v:1:y:2010:i:4:p:367-981
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    Cited by:

    1. Gerhardt, Vinícius Jaques & Siluk, Julio Cezar Mairesse & Baierle, Ismael Cristofer & Gaspary, João Francisco Pollo & Trevisol, Janyel & Freitas Michelin, Claudia de & Aviles, Norberto Arend, 2025. "A theoretical framework to companies value creation through a systematic review of intangibles’ management," Evaluation and Program Planning, Elsevier, vol. 108(C).

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