出版社：Asociación Española de Contabilidad y Administración de Empresas (AECA)
摘要：The purpose of this article is to study the effect of family ownership and family generation on financial literacy. To do that, we have analysed a sample of 195 Spanish family businesses, reaching the conclusion that the level of family ownership exerts a negative influence on financial literacy. On the other hand, as family generations advance, financial literacy is favoured. This study benefits professionals and entrepreneurs, since they could, through a series of guidelines, improve financial literacy and, with it, the viability of their respective firms.
关键词：Cátedra de Viabilidad Empresarial (Universidad de Málaga);Departamento de Finanzas y Contabilidad (Universidad de Málaga)
