Revistas

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4079

Esta subcomunidad reúne los artículos publicados en las revistas de ESAN: Journal of Economics, Finance and Administrative Science (JEFAS) y Giuristi: Revista de Derecho Corporativo. La búsqueda y acceso es a cada artículo en particular y se accede al texto completo mediante un enlace externo que redirige al archivo correspondiente en el portal de revistas de ESAN.

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2004 - 200912020 - 20211

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Idioma: search.filters.itemlanguage.InglésTema: search.filters.subject.Empresas familiares

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Mostrando 1 - 2 de 2
  • Miniatura
    ÍtemSolo Metadatos
    The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile
    (Universidad ESAN. ESAN Ediciones, 2021-06-30) Acuña-Opazo, Christian; Contreras González, Oscar
    Purpose. The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables. Design/methodology/approach. A comparative analysis between family businesses (FB) and non-family businesses (NFB) is proposed to explore significant differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes to the literature on the family business, and its performance from an analytical framework that incorporates the theory of intellectual capital and the measurement of its impact. Findings. The findings show that the value-added coefficient of intellectual capital (VAICTM) is a determining factor in the financial performance of companies and, to a greater extent, in the FB than in their NFB counterparts. It is also verified that the efficiency of intellectual capital in the FB has a direct and greater relationship with the value added of production (VAEmp), with respect to non-family businesses, being an important factor in predicting the performance of companies. Practical implications. The findings allow us to conclude the importance of efficient management of intangible factors in companies, such as intellectual capital, becoming a competitive advantage factor. Originality/value. The document explores the relationship and impact of VAICTM in family businesses that belong to an emerging economy and demonstrates the existence of differences between FB and NFB, at the level of intangible factors under a comparative analysis.
  • Miniatura
    ÍtemSolo Metadatos
    Megapool S.A.: reconstructing a construction company
    (Universidad ESAN. ESAN Ediciones, 2004-06-30) Arbaiza, Lydia
    Megapool Ltd. is a family business located in Lima, Peru, specializing in the construction of Jacuzzis and saunas. It was created in 1987 to develop general activities in the field of construction and construction supervision, import, distribute and sell materials and accessories and perform other economic activities permitted by Peruvian law. In August 1999, its CEO sought a consultant to reorganize the company and solve its financial problems, as well as to face the growth stage of the business. The consultant must be able to develop a proposal for the reorganization of the company, which implies the analysis of the main areas of the company, as well as the situation of human resources.