27591
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
27591
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.
20659
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
20659
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.
18334
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
18334
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.
14218
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
14218
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.
13700
International business & family business: Potential dialogue between disciplinesJosé C. Casillas, Ana M. Moreno-Menéndez
European Journal of Family Business. 2017;7:25-40
13700
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.
11025
Corporate social responsibility in family SMEs: A comparative studyPedro Juan Martín Castejón, Beatriz Aroca López
European Journal of Family Business. 2016;6:21-31
11025
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.
10185
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
10185
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.
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Return on equity (ROE) was equal between the different wineries.
- •
The size does not differ between the groups.
10076
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
10076
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.
9534
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
9534
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.
7799
The impact of family business strategies on hotel room pricesIsmael P. Soler, Germán Gémar
European Journal of Family Business. 2016;6:54-61
7799
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.
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A hedonic price model was used.
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Being a family-business hotel has a significant negative impact on room price.
4515
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
4515
Highlights
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Employees of half of the Andalusian family owned businesses analyzed still do not perceive a high level of WFB.
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Micro firms are those that reveal more active implementation of WFB.
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WFB has a positive impact on job satisfaction and employee's commitment in family firms in Andalusia.