Financial management differences between family and non-family Mexican tourist firms.

被引：0

作者：

Esparza, A. Jose L. ^{[1
]}

Garcia-Perez de Lema, Domingo ^{[2
]}

Durendez Gomez-Guillamon, Antonio ^{[2
]}

机构：

[1] Univ Quintana Roo, Chetmal, Mexico

[2] Univ Politecn Cartagena, Ciencias Econ & Empresariales, Cartagena, Spain

来源：

ACTUALIDAD CONTABLE FACES | 2010年 / 13卷 / 20期

关键词：

Family firm; financial management; MSME; tourism sector;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The aim of this study is to analyze the financial management among the micro, small and medium (MSMEs) family and non-family Mexican tourist firms. Some variables like financing, debt, profit, growth, accounting and financial information have been considered. A survey on a sample of 122 tourist MSMEs from Quintana Roo state (Mexico) was used. It was composed by 72 families and 50 non-families firms. The results show that the family firms obtain higher profitability and use to a lesser extent accounting and financial information than the non-family firms. Additionally, it has been corroborated through multivariate analysis that the family firms have been running business longer than the non-family firms.

引用

页码：29 / 48

页数：20

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