...Helena Sjögrén; Pasi Syrjä Purpose – The purpose of this paper is to learn more about how regulation affects small business in the Finnish context. The authors create a framework for understanding owner-managers’ attitudes towards business legislation. It is authors’ understanding that not enough...

... aspirations regarding the succession of the enterprise. Design/methodology/approach The article highlights the problems that can arise if a business owner dies intestate and then considers the levels of will ownership amongst small business owners in South Wales and attitudes to inheritance planning...