Abstract

The purpose of this study is to investigate the relationship among financial performance (FP), firm value (FV), transparency and corporate governance (CG) from family-owned business in the United Arab Emirates (UAE). This study used secondary data sets for analysis. This study applied descriptive statistics and cross-section analysis in order to better understand the actual facts and figures. The results indicate that majority of analysed companies do not provide a public access to their annual reports. However, comparison of average revenues for companies from each group allowed that there is a statistically significant difference found in revenue received by private family firms and public family firms. The public family companies receive 1.5 times higher annual revenue as compare to private family-owned companies. Finally, the linear regression model shows that there is insignificant relationship exist between corporate governance and company’s financial performance.

摘要

本研究的目的是调查阿拉伯联合酋长国 (UAE) 家族企业的财务绩效 (FP)、公司价值 (FV)、透明度和公司治理 (CG) 之间的关系。本研究使用二级数据集进行分析。本研究采用描述性统计和横截面分析，以便更好地了解实际事实和数据。结果表明，大多数被分析的公司不提供对其年度报告的公开访问。然而，通过比较每组公司的平均收入，可以发现私人家族企业和公共家族企业的收入存在统计学上的显着差异。与私营家族企业相比，上市家族企业的年收入高出 1.5 倍。最后，