Most often read
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This study empirically demonstrates the validity of the Beneish's model for the case of a Spanish quoted family business, Pescanova.
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Identification of indexes aligned with the position of technical default shown by the pre-bankruptcy board of Pescanova.
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Monitoring of two key ratios for business management as indicators of aggressive accounting practices.
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This is the first case that applies the Beneish's model to the Spanish food sector.
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Perception of succession process regarding to gender does not seem to match reality.
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Once known, women's management capabilities are very much appreciated.
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Bearing in mind women as potential successors is positive to the achievement of the FB.
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Evolution of the literature combining international business and family firms.
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Six promising areas for research through a dialogue between both disciplines.
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A model for future research is proposed, linking the six topics.
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A means test was carry out after categorising the wineries as familiar or not.
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Return on assets (ROA) and operating margin were higher on family wineries.
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Relative debt and debt ratio were higher in companies considered as non-family.
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Return on equity (ROE) was equal between the different wineries.
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The size does not differ between the groups.
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There is a growing chorus for the need to reflect on the heterogeneity of the family business concept.
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An effective classification system must be based on the characteristics of the entities being classified.
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We review extant classification systems and previous family firm definitions.
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The core elements of the definitions are identified by bibliometric tools.
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We analyze whether existing classifications systems are based on their main characteristics.
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Family firms build on familiness and SEW.
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SEW has a positive impact on organizational effectiveness.
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Essence has a partial mediating effect on the relation between involvement and SEW.