PERFORMANCES COMPAREES DES ENTREPRISES CAMEROUNAISES : LE CAS DES PME FAMILIALES ET NON FAMILIALES

This research is a continuation of previous studies examining the specificity of family businesses in terms of performance compared to non-family businesses. The paired sample methodology is used to examine the extent to which the sign and magnitude of the observed differences vary according to whether the comparison is with family businesses or non-family businesses. The results do not corroborate those of previous studies which argue that family-owned enterprises, compared to non-family enterprises, are characterized by better indicators of economic and financial performance in terms of liquidity and solvency, and this, because of cultural and management of family businesses that include aspects that could affect their performance