The Relationship Between Formality and Child Work in Base-of-the-Pyramid Family Businesses
研究了斯威士兰家族企业的正规化程度与儿童劳动之间的倒U型关系，发现随着企业从非正规到半正规再到正规，儿童劳动先增后减，且企业家性别和绩效起调节作用。
For family businesses in the world’s poorest economies, formalization—registering with the government and paying taxes and fees—has been found to lead to better performance. However, formalization may also lead to unexpected negative consequences. Drawing on institutional logics and family embeddedness perspectives and using a sample of family businesses in Eswatini, we find an inverted U-shaped association between businesses’ degree of formality and child work. We find that child work increases, then decreases, as family businesses move from informal, to semi-formal, to formal status. We also explore how entrepreneurs’ gender and family business performance moderate this relationship.