Ocena wyników finansowych firm rodzinnych w kontekście zaangażowania właścicieli w proces zarządzania / Evaluation of the Family Business Financial Performance in the Context of Owners Engagement in the Management Processes
Journal Title: Studia Prawno-Ekonomiczne - Year 2017, Vol 0, Issue
Abstract
The main purpose of this article is to verify the impact of corporate governance model on the financial performance of small family businesses in Poland. Implementation of the aim was held on the basis of empirical analysis of financial results over 24,000 small family businesses from the period 2008–2013. Basic descriptive statistics and the one-way analysis of variance with post-hoc tests were used. The results may suggest that involvement of the owner of the family business and external manager in the governance structure yields positive results in terms of achieved by those entities operating margin, net profit margin and return on equity and assets. These results may be an indication for the owners of family businesses in shaping the governance model.
Authors and Affiliations
Błażej Socha, Aleksandra Majda
Keywords
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- EP ID EP233901
- DOI 10.26485/SPE/2017/103/16
- Views 78
- Downloads 0
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