Comment on
久保田＝斎藤「新しい日本同族企業研究：試論」
横浜市立大学
丸山宏
10/6/2013
１. Contribution
• Data Base
• New Perspectives
– Longevity
– Socioemotional wealth
– Corporate social performance
• New Evidence
– Accounting behavior
• Ebihara et al.(2012a),(2012b)
– Risk
• 竹原(2013)
2. Research Agenda
•
•
•
•
More-Microstrucuture of ownership
M&A
Social responsibility
・・・
• MBO
3. Comments & Questions
• Data base
• Evidence
Cf. Independence indicator(BvD)
– Endogeneity
– Attrition bias
• Research agenda
⇒Have we been down this road before?
• Policy implication
– 森川(2008)
– Grossman-Strulik(2010)
Grossman-Strulik(2010)
“Should continued family firms face
lower taxes than other estates?”
Less able
heirs
Entrepreneurship
References
• Grossman,V. and Strulik,H.(2010), “Should
continued family firms face lower taxes than
other estates?”, Journal of Public Economics,
v.94,n.1-2,pp.87-101.
• 森川正之(2008),「同族企業の生産性-日本企
業のマイクロデータによる実証分析-」,RIETI
Discussion Paper Series 08-J-029.