Abstract This research aims to verify the effect of family management in performance evaluation of Brazilian publicly traded companies belonging to the cyclical consumer sector listed in Brazil, Bolsa, Balcão (B3). For that, a descriptive, documentary research was conducted with a quantitative approach through the use of Multiple Linear Regression. The period of analysis comprised the years from 2012 to 2016. The study sample consisted of 34 Brazilian family companies and 66 non-family companies, totaling the 100 companies classified in the cyclical consumption sector. The results revealed differences between the family and unfamiliar companies regarding the accounting performance, since this variable was related in a significant and positive way with the performance measured by the ROA proxy. This result suggests that family companies seek over the years to improve the value of assets, since the higher the book performance, the more investors will be interested in family firms with expectations of long-term returns. Other evidence worth mentioning is the relationship between the size of the company and the market and accounting performance of family and non-family companies. In family firms, this finding indicates that the size of the company is related to these companies in the cyclical consumption sector, since they tend to be more efficient in the use of their assets, presenting a positive relation with performance. It is concluded that the market performance, as measured by the Tobin Q proxy, was one of the main measures of performance that lead companies to a high organizational performance. Author Biographies Elisane Brandt, Regional University of Blumenau Regional University of Blumenau. Address: Rua Antônio da Veiga, 140 | Itoupava Seca | 89030-903 | Blumenau/SC | Brazil. Adriana Kroenke, Regional University of Blumenau Regional University of Blumenau. Address: Rua Antônio da Veiga, 140 | Itoupava Seca | 89030-903 | Blumenau/SC | Brazil. Caroline Pletsch, Regional University of Blumenau Regional University of Blumenau. Address: Rua Antônio da Veiga, 140 | Itoupava Seca | 89030-903 | Blumenau/SC | Brazil. References Acquaah, M. (2013). Management control systems, business strategy and performance: a comparative analysis of Family and non-family business in a transmition economy in sub-Saharan Africa. Journal of Family Business Strategy,4(2), 131-146. DOI: https://doi.org/10.1016/j.jfbs.2013.03.002
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