家族企業的繼承議題在 20 世紀後期逐漸受到研究學者的重視，該領域被認為是家族企業生命週期中最具挑戰且最重要的一個環節。家族參與，亦即，家族管理與家族持股在企業接班規劃中扮演著舉足輕重的角色。然而研究學者對於家族參與是否有利於接班規劃的設置仍抱持不同看法。再者，家族企業追求社會情感財富是否影響家族參與及接班規劃的建立相關驗證有限，因此，本研究將針對家族參與是否有助於家族企業規劃接班計畫及社會情感財富的中介效果做進行進一步的探討。本研究以台灣 174 家上市櫃家族企業為樣本並採用結構方程模型來驗證假說。研究結果顯示，家族管理與接班規劃呈顯著正相關。反之，家族持股對企業接班規劃則無顯著影響效果。在間接效果檢驗中，社會情感財富在家族管理與接班規劃中有部分中介效果。相反的，社會情感財富對家族持股與接班規劃中則不具中介效果。本研發現將提升大家對家族管理與持股、社會情感財富及接班規劃之間的相互影響效果的理解。

Succession, a research area that gains momentum in the late 20th century, is one of the most vital steps in the family business life cycle. Given the pivotal role of family involvement, namely family management and ownership had on succession planning, conflict perspectives co-existed. In addition, the understanding of whether family business pursuing socioemotional wealth is favorable or demanding to succession planning remains limited. This paper aims to disentangle the paradoxical relationship between family involvement and succession planning and ascertain the mediating role of socioemotional wealth. Hypotheses were proposed and tested via structural equation modeling. The results of our data set with a sample of 174 publicly listed family businesses in Taiwan presented a positive and significant effect between family management and succession planning, whereas family ownership displayed an opposite outcome. Regarding the indirect effects, socioemotional wealth partially mediates the relationship between family management and succession planning, while nonsignificant relation was obtained from path family ownership to succession planning. The findings shed light on the interaction among family management, family ownership, and succession planning.

Table of Contents
Thesis/ Dissertation Validation Letter i
Abstract (Chinese) ii
Abstract (English) iii
List of Figures v
List of Tables v
Chapter 1 Introduction 1
Chapter 2 Theoretical background and hypothesis development 7
2.1 Succession planning in the family business 7
2.2 Family involvement and succession planning 9
2.3 The perceptive of socioemotional wealth 11
2.4 The mediating role of socioemotional wealth 14
Chapter 3 Methodology 17
3.1 Data collection procedures and sample 17
3.2 Measurement of variables 19
3.2.1 Dependent variable: succession planning 19
3.2.2 Independent variable: family management 20
3.2.3 Independent variable: family ownership 20
3.2.4 Mediator: socioemotional wealth 21
3.2.5 Control variables 22
Chapter 4 Analysis and results 23
4.1 Descriptive statistic and correlation 23
4.2 Measurement model assessment 24
4.3 Structural model assessment 29
4.4 Mediation effect test 33
Chapter 5 Discussion and conclusion 35
5.1 Contributions to theory 37
5.2 Contributions to practice 38
5.3 Limitation and future research directions 39
References 40
Appendix I Questionnaire 47
Appendix II Bootstrapping 48

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