Radiografía Económico-Financiera de las pequeñas empresas familiares españolas

Economic and Financial Snapshot of small spanish family firms

  • Sara Terrón Ibáñez Universidad de Granada
  • María Elena Gómez-Miranda Universidad de Granada
  • María del Mar Miras Rodríguez Universidad de Sevilla
  • Lázaro Rodríguez Ariza Universidad de Granada
Palabras clave: Empresa familiar, Indicadores económico-financieros, Ciclos económicos, Productividad, Tamaño, Rentabilidad

Resumen

En el presente trabajo se analiza, en primer lugar, si existen diferencias estadísticamente significativas entre las pequeñas empresas familiares y no familiares españolas en relación a sus principales indicadores económico-financieros. Se estudian datos referidos a los años 2003, 2007 y 2013, lo que nos permite analizar si las posibles diferencias se mantienen en tres escenarios económicos distintos, para 21192 pequeñas empresas familiares y 4449 pequeñas empresas no familiares.

Las conclusiones obtenidas demuestran que, con independencia de la situación económica nacional, entre ambos tipos de empresas se han detectado diferencias estadísticamente significativas en el valor determinados indicadores económico-financieros. Concluimos que es el carácter familiar de las organizaciones el factor que afecta negativamente a la productividad de las organizaciones, al número de trabajadores, a la inversión y a la cifra de negocios. En cuanto al coste de la financiación ajena, las empresas familiares presentan valores más elevados que las empresas no familiares.

Biografía del autor

Sara Terrón Ibáñez, Universidad de Granada

Facultad de Ciencias Económicas y Empresariales, Campus Universitario de La Cartuja, 18071 Granada (España).

María Elena Gómez-Miranda, Universidad de Granada

Facultad de Ciencias Económicas y Empresariales, Campus Universitario de La Cartuja, 18071 Granada (España).

María del Mar Miras Rodríguez, Universidad de Sevilla

Departamento de Economía Financiera y Dirección de Operaciones. Facultad de Ciencias Económicas y Empresariales, Avd. Ramón y Cajal 1, 41018 Sevilla (España).

Lázaro Rodríguez Ariza, Universidad de Granada

Facultad de Ciencias Económicas y Empresariales, Campus Universitario de La Cartuja, 18071 Granada (España).

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Publicado
01-01-2019
Cómo citar
Terrón Ibáñez, S., Gómez-Miranda, M. E., Miras Rodríguez, M. del M., & Rodríguez Ariza, L. (2019). Radiografía Económico-Financiera de las pequeñas empresas familiares españolas. Revista De Contabilidad - Spanish Accounting Review, 22(1), 21-31. https://doi.org/10.6018/rc-sar.22.1.354281
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