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The purpose of this research paper is to determine the effect of the size and independence of the board of directors on economic performance of family and non-family businesses in Colombia. The relationship was analyzed using regression models in a balanced panel data based on three aspects (size and independence of the board of directors and family nature of the company). The sample comprised 2,170 observations (310 businesses a year) between 2008 and 2014. It was found that: (i) the size of the board of directors has a negative influence on the ROA, ROE in the family companies; (ii) there is a positive influence from the independent members of the board of directors in the operating TAMAÑO E INDEPENDENCIA DE LA JUNTA DIRECTIVA Y SU RELACIÓN CON EL DESEMPEÑO ECONÓMICO: UN ANÁLISIS PARA EMPRESAS FAMILIARES Y NO FAMILIARES SIZE AND INDEPENDENCE OF THE BOARD OF DIRECTORS AND ITS RELATIONSHIP WITH ECONOMIC PERFORMANCE: AN ANALYSIS FOR FAMILY AND NON-FAMILY BUSINESSES DIÓGENES LAGOS CORTÉS1 NIDIA COSTANZA SOTO ECHEVERRY2 JOSÉ BERNARDO BETANCOURT RAMÍREZ3 JULIÁN OSWALDO ENRÍQUEZ YAGÜE4 GONZALO GÓMEZ BETANCOURT5

Tamaño e independencia de la junta directiva y su relación con el desempeño económico: un análisis para empresas familiares y no familiares