Family business literature shows that family and nonfamily firms differ with respect to their financial reporting decisions. However, although the literature on financial reporting in fami - ly firms has developed over the last ten years, it is mostly oriented towards earnings management and...

Based on the agency theory, this paper analyzes whether family firms pay more dividends compared to no-family firms and identifies whether the board composition affects the dividend policy. Brazil and Chile have established mandatory dividends, retain lower cash holdings, pay higher dividends...

This paper examines the various contributions of scientific research about dynamic capabilities in the field of family businesses, using a bibliometric approach during the period 2009-2019. The volume of scientific publications found in the Web of Science (WOS) database was equal to 56 articles....

The present study analyzes dividends paid in unlisted family and non-family businesses, exploring factors that lead to higher or lower dividend payments. Data from 612 Spanish companies during 12 consecutive years was analyzed. This study indicates that family businesses, as a result of the...

Family firms show specific behavior in their internationalization because of the affective ties derived from the family's influence in the business. The desire to achieve business and family objectives determines the strategic decision making of family members in governance and management,...

From the perspective of agency and socio-emotional theories, the family firm's innovation behavior differs from non-family companies. We investigate the relationship be-tween the family element and Research and Development (R&D) investment, and how the moderating effect of the board composition...

Family firm internationalization has become a topic of interest over the last few decades. However, there has been surprisingly little research about the actual international business decision-making in the family firm literature. The purpose of this article is to highlight specific family firm...

Research to date has shown that companies can accumulate resources over those strictly needed in order to overcome the uncertainty associated to a crisis. But the usage, redeployment, or consumption of this excess of resources when facing an adverse environment is yet underexplored. As suggested...

This study focuses on the emotional climate of family firms. In particular, we highlight the expression of emotions by emphasizing the phenomenon of emotional dissonance within these firms. Emotional dissonance, a person-role conflict, originates from the discrepancy between expressed and...

This paper aims to assess differences between employees of family and non-family firms regarding their levels of employee silence and their perceptions of the company's entrepreneurial orientation. Moreover, focusing on family firms, we assess the relationship between the levels of employees'...