This study examines the key measures used by family businesses to evaluate their annual financial performance, with a specific focus on their evolution in the last two decades and relevance over time especially in periods of financial instability. We conducted three significant methodological types to provide valuable insights about the findings. First, a historical analysis from twenty previous studies of five financial metrics including, ROA, ROE, ROS, sales growth, and Tobin’s Q, were examined between 2000 and 2022. Then, we performed qualitative research through semi-structured interviews with five Lebanese family business managers to gather perspectives about the performance measures applied in their family businesses, primarily in the last five years, followed by classifying these businesses based on the KPMG four-profile business model. Significant findings reveal continuous reliance on traditional measures such as ROA, ROE, and sales growth among family families. Results highlight the importance of family businesses’ governance, generational dynamics, and strategic priorities to adapt their future performance evaluation practices to balance legacy preservation with modern financial demands, ensuring growth and stability in uncertain environments worldwide.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 81-86
DOI: 10.24387/CI.SI.2025.1.11
A cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2025/08/CI_különszám_2025_1_11.pdf
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