scholarly journals The performance of audit committees in Jordanian public listed companies

2015 ◽  
Vol 13 (1) ◽  
pp. 1122-1133 ◽  
Author(s):  
Modar Abdullatif ◽  
Hala Ghanayem ◽  
Rand Ahmad-Amin ◽  
Saleen Al-shelleh ◽  
Lara Sharaiha
Keyword(s):  
Business Model ◽  
Family Business ◽  
Questionnaire Survey ◽  
Listed Companies ◽  
Audit Committees ◽  
Limited Extent ◽  
Actual Performance ◽  
External Auditors ◽  
The Family ◽  
Do So

This study aimed to explore the degree to which audit committees in Jordanian public listed companies possess the necessary characteristics needed to enable them to perform their duties, and the level of their actual performance of these duties. To do so, the study used a questionnaire survey of the views of external auditors with experience in auditing Jordanian public listed companies. The main findings of the study show that audit committees do possess the necessary characteristics needed, but only to a limited extent. In addition, their performance of their duties was also to a limited extent. The study concluded that these findings can be attributed to the family business model dominant in most Jordanian companies, where the demand for effective audit committees is considered low due to limited agency costs involved.

scholarly journals Performance Implications of Business Model Change: A Case Study

2015 ◽  
Vol 63 (6) ◽  
pp. 2101-2107 ◽  
Author(s):  
Jana Poláková ◽  
Gabriela Koláčková ◽  
Ivana Tichá
Keyword(s):  
Business Model ◽  
Family Business ◽  
Value Creation ◽  
Structural Changes ◽  
Financial Analysis ◽  
Business Model Canvas ◽  
The Family ◽  
Before And After

The paper deals with changes in performance level introduced by the change of business model. The selected case is a small family business undergoing through substantial changes in reflection of structural changes of its markets. The authors used the concept of business model to describe value creation processes within the selected family business and by contrasting the differences between value creation processes before and after the change introduced they prove the role of business model as the performance differentiator. This is illustrated with the use of business model canvas constructed on the basis interviews, observations and document analysis. The two business model canvases allow for explanation of cause-and-effect relationships within the business leading to change in performance. The change in the performance is assessed by financial analysis of the business conducted over the period of 2006–2012 demonstrates changes in performance (comparing development of ROA, ROE and ROS having their lowest levels before the change of business model was introduced, growing after the introduction of the change, as well as the activity indicators with similar developments) of the family business. The described case study contributes to the concept of business modeling with the arguments supporting its value as strategic tool facilitating decisions related to value creation within the business.

Internationalization of Family Businesses: Evidence from Northwest Ohio, U.S.A

1999 ◽  
Vol 12 (2) ◽  
pp. 147-158 ◽  
Author(s):  
Sam C. Okoroafo
Keyword(s):  
Family Business ◽  
Joint Ventures ◽  
Family Businesses ◽  
Global Business ◽  
Foreign Markets ◽  
Foreign Countries ◽  
The Family ◽  
Small Pool ◽  
Do So

This study determines the extent of internationalization (i.e., global business attitudes and activities) of family businesses. A survey of 187 family businesses from northwest Ohio finds that family businesses do not regularly monitor the international marketplace or integrate global developments into domestic decisions. Although a small pool of businesses currently has ties with family businesses in foreign countries, many more would like to develop such ties. The study finds that if a family business does not get involved in foreign markets in the first and second generations, it is unlikely to do so in later generations. The majority of family businesses does not develop sources in foreign countries. The family businesses that do source from overseas markets do so mostly for cost and quality benefits. Approximately half of family businesses sold their products in foreign markets primarily via exporting and joint ventures.

When Shooting for the Stars Becomes Aiming for Asterisks: P-Hacking in Family Business Research

2021 ◽  
pp. 104225872110503
Author(s):  
Jasper Brinkerink
Keyword(s):  
Family Business ◽  
Research Field ◽  
Research Practice ◽  
Business Research ◽  
P Values ◽  
Field Versus ◽  
The Family ◽  
Female Authorship ◽  
Different Levels ◽  
Do So

As a side-effect of increasing publication pressures, academics may be tempted to engage in p-hacking: a questionable research practice involving the iterative and incompletely-disclosed adjustment of data collection, analysis, and/or reporting, until nonsignificant results turn significant. Prior studies in entrepreneurship-related disciplines carry the implicit notion that p-hacking is predominantly an issue in top-tier journals, where incentives to do so may be highest. This study investigates p-hacking in the family business literature, a research field with roots in the broader entrepreneurship and small business literatures, and in which discourse increasingly takes place in both dedicated field journals and in the top-tier outlets in entrepreneurship and management. Analyses of p-values published in these field- and top-tier journals allow for a comparison of the prevalence and correlates of p-hacking at these different levels of prestige. The findings suggest that p-hacking is an issue of substantial—and statistically indistinguishable—magnitudes in both field- and top-tier journals. We further observe negative correlations of female authorship and employer prestige with p-hacking, where the latter is stronger in field versus top-tier journals. Implications of these findings, their limitations, and some suggestions going forward are discussed, with particular attention for the promise of preregistration and registered reports.

Human Resources in the Family Business

2016 ◽  
Author(s):  
David Ransburg ◽  
Wendy Sage-Hayward ◽  
Amy M. Schuman
Keyword(s):  
Human Resources ◽  
Family Business ◽  
The Family

Making gender visible in family business: past and present

2012 ◽  
Vol 13 (1) ◽  
Author(s):  
Paloma Fernández Pérez ◽  
Eleanor Hamilton
Keyword(s):  
Family Business ◽  
Family Firms ◽  
Business Leadership ◽  
Legal Rules ◽  
Developed Economies ◽  
The Family ◽  
Interdisciplinary Synthesis ◽  
Complex Forms ◽  
Rules Of The Game

This  study  contributes  to  developing  our understanding of gender and family business. It draws on studies from the business history and management literatures and provides an interdisciplinary synthesis. It illuminates the role of women and their participation in the entrepreneurial practices of the family and the business. Leadership is introduced as a concept to examine the roles of women and men in family firms, arguing that concepts used  by  historians or economists like ownership and management have served to make women ‘invisible’, at least in western developed economies in which owners and managers have been historically due to legal rules  of  the  game  men,  and  minoritarily women. Finally, it explores gender relations and  the  notion  that  leadership  in  family business  may  take  complex  forms  crafte within constantly changing relationships.

Informalitas Dalam Formalitas: Sebuah Kajian Budaya Organisasi Perusahaan Keluarga

2018 ◽  
Vol 3 (2) ◽  
pp. 200
Author(s):  
Hardiyanti Munsi ◽  
Ahmad Ismail
Keyword(s):  
Cultural Values ◽  
Family Business ◽  
Participant Observation ◽  
National Level ◽  
Ideal Types ◽  
The Family ◽  
Formal Organizations ◽  
Religious Aspects ◽  
Depth Interviews ◽  
Big Men

This article intends to identify and to describe the unique structure and the managing style that owns primordial characteristics, that is giving significance to kinship, religion, and local Bugis cultural values, which made up the cultural system of PT. Hadji Kalla family business. Theoritically, this research was inspired from Weberian perspective on the ideal types of bureaucracy, that observes organizations (in this case is the family business) as one of the socio-cultural phenomena which is neutral and value-free, that is place aside its subjective aspects. The research was conducted in two locations, the head office and one of the branch offices using qualitative approach that relies on participant observation, in-depth interviews, and literature studies. The results of the research shows that the family business of PT. Hadji Kalla that has advanced into national level still prioritizes kinship, ethnicity, and religious aspects in the daily activities of the company. The value even take parts in providing the company’s colour to the urban societies in various districts where the company stands. This means that although the society has undergone transformations, it doesn’t mean that the primordial value, and the elements that exist outside of businesses (such as kinship, big men, religion, cultural values, and interest) do not influence the activities that are held in formal organizations. Therefore, the interventions of subjective aspects will always appear, followed with the application of the modern management system that is implemented by PT. Hadji Kalla company.

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