PL EN


2017 | 103 | 267-282
Article title

Ocena wyników finansowych firm rodzinnych w kontekście zaangażowania właścicieli w proces zarządzania

Content
Title variants
EN
Evaluation of the Family Business Financial Performance in the Context of Owners Engagement in the Management Processes
Languages of publication
PL
Abstracts
PL
Celem niniejszego artykułu jest zbadanie wpływu przyjętego modelu zarządzania na wyniki finansowe małych firm rodzinnych w Polsce. Weryfikacja problemu badawczego odbyła się w oparciu o analizę międzynarodowej literatury przedmiotu oraz badania empiryczne wyników finansowych ponad 24 tys. małych firm rodzinnych z okresu 2008–2013. Wykorzystano podstawowe statystki opisowe oraz jednoczynnikową analizę wariancji z testami post-hoc. Uzyskane wyniki mogą sugerować, że w firmach rodzinnych zaangażowanie zarówno właściciela, jak i menedżera zewnętrznego w zarządzanie przynosi pozytywne rezultaty w zakresie osiąganej przez te podmioty marży zysku operacyjnego, marży zysku netto oraz rentowności kapitału własnego i aktywów. Przedstawione wnioski mogą stanowić wskazówkę dla właścicieli firm rodzinnych w zakresie kształtowania modelu nadzoru właścicielskiego.
EN
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.
Year
Volume
103
Pages
267-282
Physical description
Dates
published
2017
Contributors
  • Uniwersytet Łódzki, Wydział Zarządzania, Katedra Finansów i Strategii Przedsiębiorstwa, bsocha@uni.lodz.pl
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Document Type
Publication order reference
Identifiers
ISSN
0081-6841
YADDA identifier
bwmeta1.element.desklight-2727aaa1-2693-4931-8fce-642b8bd04897
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