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The main objective of the article is to compare the capital structure of selected family and non-family businesses among the SMEs seated in the Wielkopolska region. Considering the research needs, a hypothesis was put forward that family businesses are more conservative in financial management, which results in a higher share of the equity capital and a higher rate of long-term liabilities to total liabilities. The definition of a family business is not explicit. For the needs of the study, the SFI (Substantial Family Influence) indicator proposed by S.B. Klein will be taken into account. For the research purposes, the financial results of 116 entities were taken into account. The sample included 29 non-family firms (16 producers and 13 service companies), the remaining 87 were family businesses (46 producers and 41 service companies). The research results confirm the hypothesis that family businesses are more conservative in terms of capital structure.

CAPITAL STRUCTURE OF FAMILY BUSINESSES IN COMPANIES SEATED IN THE WIELKOPOLSKA REGION