30437
Management control systems and performance in small and medium family firmsAntonio Duréndez, Daniel Ruíz-Palomo, Domingo García-Pérez-de-Lema, Julio Diéguez-Soto
European Journal of Family Business. 2016;6:10-20
30437
Highlights
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Family businesses use less management control systems than nonfamily firms.
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The use of MCS has a positive influence on business performance.
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Firm managers and practitioners should foster the development of MCS to improve firm performance and competitiveness.
23330
Measuring fraud and earnings management by a case of study: Evidence from an international family businessAlicia Ramírez-Orellana, María J. Martínez-Romero, Teresa Mariño-Garrido
European Journal of Family Business. 2017;7:41-53
23330
Highlights
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This study empirically demonstrates the validity of the Beneish's model for the case of a Spanish quoted family business, Pescanova.
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Identification of indexes aligned with the position of technical default shown by the pre-bankruptcy board of Pescanova.
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Monitoring of two key ratios for business management as indicators of aggressive accounting practices.
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This is the first case that applies the Beneish's model to the Spanish food sector.
20343
Organizational culture and family business: A configurational approachGregorio Sánchez Marín, Antonio José Carrasco Hernández, Ignacio Danvila del Valle, Miguel Ángel Sastre Castillo
European Journal of Family Business. 2016;6:99-107
20343
Highlights
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Family involvement in the business influences the adoption of a clan culture orientation.
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Family firm culture is internally group oriented, based on emotional and personalist values.
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Non-family business is oriented towards market and hierarchy cultures.
16371
Gender issues related to choosing the successor in the family businessCovadonga Aldamiz-Echevarría, Idoia Idígoras, María-Azucena Vicente-Molina
European Journal of Family Business. 2017;7:54-64
16371
Highlights
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Perception of succession process regarding to gender does not seem to match reality.
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Once known, women's management capabilities are very much appreciated.
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Bearing in mind women as potential successors is positive to the achievement of the FB.
15366
International business & family business: Potential dialogue between disciplinesJosé C. Casillas, Ana M. Moreno-Menéndez
European Journal of Family Business. 2017;7:25-40
15366
Highlights
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Evolution of the literature combining international business and family firms.
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Six promising areas for research through a dialogue between both disciplines.
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A model for future research is proposed, linking the six topics.
11792
How has the family firm literature addressed its heterogeneity through classification systems? An integrated analysisRemedios Hernández-Linares, Soumodip Sarkar, Mª Concepción López-Fernández
European Journal of Family Business. 2017;7:1-13
11792
Highlights
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There is a growing chorus for the need to reflect on the heterogeneity of the family business concept.
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An effective classification system must be based on the characteristics of the entities being classified.
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We review extant classification systems and previous family firm definitions.
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The core elements of the definitions are identified by bibliometric tools.
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We analyze whether existing classifications systems are based on their main characteristics.
11755
Corporate social responsibility in family SMEs: A comparative studyPedro Juan Martín Castejón, Beatriz Aroca López
European Journal of Family Business. 2016;6:21-31
11755
Highlights
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In recent years, Corporate Social Responsibility (CSR) has attracted much interest in both the academic world and the professional.
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The objective of this research is to determine whether there are differences in orientation towards CSR between family SMEs and non-familiar ones.
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The results indicate that family SMEs are more socially responsible than no familiar ones.
11604
Composition of familiness: Perspectives of social capital and open systemsMyriam Cano-Rubio, Guadalupe Fuentes-Lombardo, María Jesús Hernández-Ortiz, Manuel Carlos Vallejo-Martos
European Journal of Family Business. 2016;6:75-85
11604
Highlights
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Covers a gap in the literature regarding the composition of familiness.
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Defines the variables found in familiness and so helps enable the measurement of familiness in all family firms.
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Enables conclusions and comparisons to be made about strategic decisions in family firms.
11046
Family and non-family business behaviour in the wine sector: A comparative studyIsmael P. Soler, German Gemar, Rafael Guerrero-Murillo
European Journal of Family Business. 2017;7:65-73
11046
Highlights
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A means test was carry out after categorising the wineries as familiar or not.
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Return on assets (ROA) and operating margin were higher on family wineries.
- •
Relative debt and debt ratio were higher in companies considered as non-family.
- •
Return on equity (ROE) was equal between the different wineries.
- •
The size does not differ between the groups.
9046
The impact of family business strategies on hotel room pricesIsmael P. Soler, Germán Gémar
European Journal of Family Business. 2016;6:54-61
9046
Highlights
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Price is a key variable in research on profitability and brand management.
- •
The impact of being a family-business hotel on hotel room rates was analysed.
- •
A hedonic price model was used.
- •
Being a family-business hotel has a significant negative impact on room price.
4998
Internal market orientation and work-family balance in family businessesJose Ruizalba, Anabela Soares, María Vallespín Arán, José Luis González Porras
European Journal of Family Business. 2016;6:46-53
4998
Highlights
- •
Employees of half of the Andalusian family owned businesses analyzed still do not perceive a high level of WFB.
- •
Micro firms are those that reveal more active implementation of WFB.
- •
WFB has a positive impact on job satisfaction and employee's commitment in family firms in Andalusia.