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The accounting performance of listed family firms vs. non-family firms: a systematic review of empirical studies

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  • Noora Heino
  • Pasi Tuominen
  • Terhi Tuominen

Abstract

During the past couple of decades, scholars have identified a group of exchange-listed firms that seem to differ from others when it comes to performance: dominantly family-owned firms. However, the factors explaining performance differentials between family-dominated and other listed firms are still quite unclear. In this study, we conduct a systematic review of the empirical research on the accounting performance of listed family firms vs. non-family firms in order to map existing knowledge on the subject. Our review shows that many of the explanations given to performance differentials are assumptions, hypotheses and speculation, while in-depth understanding is lacking mainly due to methodological deficiencies. With this study, we provide new research gaps and avenues for further research in order to encourage more discussion on the topic.

Suggested Citation

  • Noora Heino & Pasi Tuominen & Terhi Tuominen, 2019. "The accounting performance of listed family firms vs. non-family firms: a systematic review of empirical studies," International Journal of Entrepreneurial Venturing, Inderscience Enterprises Ltd, vol. 11(2), pages 103-141.
    • Handle: RePEc:ids:ijeven:v:11:y:2019:i:2:p:103-141
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    Cited by:

    1. Heino, Noora & Tuominen, Pasi & Jussila, Iiro, 2020. "Listed Family Firm Stakeholder Orientations: The Critical Role of Value-creating Family Factors," Journal of Family Business Strategy, Elsevier, vol. 11(4).

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