Abstract

BETANCOURT RAMIREZ, José Bernardo et al. Advantages and disadvantages of Simplified Joint-Stock Companies for thefamily business in Colombia. Exploratory study. estud.gerenc. [online]. 2013, vol.29, n.127, pp.213-221. ISSN 0123-5923.

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.

Keywords : Family business; Simplified stock corporations; Colombia.

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