<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882022000300046</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v7i21sept-dic.181</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Desempeño financiero entre empresas familiares y empresas no familiares mexicanas]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial performance between family and non-family Mexican businesses]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernández Vargas]]></surname>
<given-names><![CDATA[Carlos Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gurrola Ríos]]></surname>
<given-names><![CDATA[César]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Belausteguigoitia Rius]]></surname>
<given-names><![CDATA[Imanol]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Quintana Roo División de Administración Turística y Mercadotecnia ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Juárez del Estado de Durango Facultad de Economía, Contaduría y Administración ]]></institution>
<addr-line><![CDATA[Victoria de Durango ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Instituto Tecnológico Autónomo de México División Académica de Administración y Contaduría ]]></institution>
<addr-line><![CDATA[Ciudad de México ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>7</volume>
<numero>21</numero>
<fpage>46</fpage>
<lpage>68</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882022000300046&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882022000300046&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882022000300046&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen A pesar de la importancia de las empresas familiares (EF) en la economía mexicana, por su número y empleos generados, su estudio sigue siendo limitado especialmente cuando se trata de empresas que no cotizan en el mercado bursátil. Con la intención de contribuir a su entendimiento el objetivo del presente estudio es comparar variables de desempeño financiero entre EF y empresas no familiares (ENF) privadas, en México. El método de investigación utiliza pruebas de contraste no paramétrico para analizar la información de 3,170 empresas, a partir de la Encuesta Nacional de Financiamiento de las Empresas (ENAFIN). Con el sustento de la teoría de agencia, los resultados muestran diferencias estadísticamente significativas en ingresos, egresos, utilidades netas, activos y gastos financieros. Los hallazgos señalan que las EF medianas superan en ingresos, activos y costo de financiamiento a las ENF. La originalidad del análisis reside en la mayor muestra empleada, hasta donde tenemos conocimiento, en este tipo de estudios en México. La falta de consenso para identificar las EF, así como su grado de heterogeneidad pueden ser limitaciones importantes del estudio. Ante la falta de estadísticas oficiales sobre las características de las EF, los resultados ofrecidos pueden ser utilizados por distintos agentes económicos interesados en su comportamiento.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Despite the importance of family businesses (FB) in the Mexican economy, their study is limited due to the number and jobs generated, especially for companies not listed on the stock market. Intending to contribute to their understanding, the objective of this study is to compare financial performance variables between FB and private non-family companies (NFB) in Mexico. The research method uses non-parametric contrast tests to analyze the information of 3,170 companies, based on the National Survey of Business Financing (ENAFIN). With the support of the agency theory, the results show statistically significant differences in income, expenses, net profits, assets, and financial expenses. The findings indicate that medium-sized FIs exceed NFE in income, assets, and cost of financing. The originality of the analysis resides in the most significant sample used, as far as we are aware, in this type of study in Mexico. The lack of consensus to identify the EFs and their degree of heterogeneity may be important limitations of the study. Given the lack of official statistics on the characteristics of the FE, the results offered can be used by different economic agents interested in their behavior.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[empresas familiares]]></kwd>
<kwd lng="es"><![CDATA[empresas no familiares]]></kwd>
<kwd lng="es"><![CDATA[desempeño financiero]]></kwd>
<kwd lng="es"><![CDATA[teoría de agencia]]></kwd>
<kwd lng="es"><![CDATA[L21]]></kwd>
<kwd lng="es"><![CDATA[Objetivos de negocio de la empresa]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[Auditoría]]></kwd>
<kwd lng="es"><![CDATA[D21]]></kwd>
<kwd lng="es"><![CDATA[Comportamiento de la empresa]]></kwd>
<kwd lng="en"><![CDATA[family businesses]]></kwd>
<kwd lng="en"><![CDATA[non-family business]]></kwd>
<kwd lng="en"><![CDATA[financial performance]]></kwd>
<kwd lng="en"><![CDATA[agency theory]]></kwd>
</kwd-group>
</article-meta>
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