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
收藏
页码：29 / 48
页数：20
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