Bibliographical references ALWIN, D.F. y JACKSON, D.J. (1981) Applications of simultaneous factor analysis to issues of factorial invariance. Organizational Research Methods, Vol. 3, Nº 1, pp. 4-70. ARIZA-MONTES, A.; ROLDÁN-SALGUIERO, J.L. y LEAL-RODRÍGUEZ, A. (2015) Employee and volunteer, an unlikely cocktail? Nonprofit Management and Leadership, Vol. 5, Nº 3, pp. 255-268. ARIZA, A.; FERNÁNDEZ, V. y TIRADO, P. (2015) La incidencia de los valores culturales en el voluntariado: el caso de Europa. REVESCO. Revista de Estudios Cooperativos, Nº 120, pp. 7-34. DOI: http://dx.doi.org/10.5209/rev_REVE.2016.v120.49154. BALTAGI, B.H. y GRIFFIN, J.M. (1988) A generalized error component model with heteroscedastic disturbances. International Economic Review, Nº29, pp. 745-753. BENTLER, P.M. (2006) EQS 6.1 [Computer software]. Encino, CA: Multivariate Software. BENZ, M. (2005) Not for the profit , but for the satisfaction? Evidence on worker well-being in non-profit firms, Kyklos, Vol. 58, Nº2, pp. 155-176. BINGLE, B.S.; MEYER, C.K. y TAYLOR, A. (2013) Nonprofit and public sector human resources management: A comparative analysis. International Journal of Management & Information Systems, Vol. 17, Nº 3, p. 135. BITTSCHI, B.; PENNERSTORFER, A. y SCHNEIDER, U. (2013) Paid and unpaid labor in nonprofit organizations: does the substitution effect exist? Working Paper. Vienna, Austria: http://epub.wu.ac.at/3746/1/wp0113.pdf. BLANCO PUGA, M.R. (1996) Trabajadores voluntarios - trabajadores remunerados: Reflexión sobre unas relaciones que tienen que ser posibles. Documentación Social, Vol. 104, pp. 129-142. BORZAGA, C. y DEPEDRI, S. (2005) Interpersonal relations and job satisfaction: Some empirical results in social and community care services. En: GUI, B.; SUGDEN, R. (eds): Economics and social interaction: Accounting for interpersonal relations, Cambridge: Cambridge University Press, pp. 125-149. BREEZE, B. (2009) Natural philanthropists: Findings of the family business philanthropy and social responsibility inquiry. UK: Institute for Family Business. BREUSCH, T.S. y PAGAN, A.R. (1979) A simple test for heteroscedasticity and random coefficient variation. Econometrica, Nº47, pp. 1287-1294. BRONFMAN, M.C. (2009) The art of resilient capital planning for executive compensation, estate planning, and philanthropy. Journal of Financial Planning, Vol. 22, Nº 7, pp. 50-55. BRUDNEY, J.L. y MEIJS, L.C. (2014) Models of volunteer management: Professional volunteer program management in social work. Human Service Organizations: Management, Leadership & Governance, Vol. 38, Nº 3, pp. 297-309. CAMPÁ, S.G. (2011) El voluntariado en España: regulación legal y políticas públicas. Corintios XIII: Revista de teología y pastoral de la caridad, Nº 139, pp. 13-35. CAMPOPIANO, G.; DE MASSIS, A.; CHIRICO, F. (2014) Firm philanthropy in small- and medium-sized family firms: The effects of family involvement in ownership and management. Family Business Review, Vol. 27, Nº 3, pp. 244-258. CHAVES ÁVILA, R.; MONZÓN CAMPOS, J.L.; PÉREZ, J.M. y RADRIGÁN RUBIO, M. (2013) La economía social en clave internacional. Cuantificación, reconocimiento institucional y visibilidad social en Europa, Iberoamérica y norte de África. REVESCO. Revista de Estudios Cooperativos, Nº 112, pp. 122-150. DOI: http://dx.doi.org/10.5209/rev_reve.2013.v112.43069. CHEUNG, G.W. y RENSVOLD, R.B. (1999) Testing factorial invariance across groups: A reconceptualization and proposed new method. Journal of Management, Vol. 25, Nº 1, pp. 1-27. CHUM, A.; MOOK, L.; HANDY, F.; SCHUGURENSKY, D. y QUARTER, J. (2013) Degree and direction of paid employee/volunteer interchange in nonprofit organizations. Nonprofit Management and Leadership, Vol. 23, Nº 4, pp. 409-426. COATES, D.; WICKER, P.; FEILER, S. y BREUER, C. (2014) A bivariate probit examination of financial and volunteer problems of non-profit sport clubs. International Journal of Sport Finance, Vol. 9, Nº 3, p. 230. COORDINADORA ARAGONESA DE VOLUNTARIADO (2013) http://www.aragonvoluntario.net/ [Consultado el día 19 de Febrero de 2016]. CHRISMAN, J.J.; BAUERSCHMIDT, A. y HOFER, C.W. (1998) The determinants of new venture performance: An extended model. Entrepreneurship Theory and Practice, Nº23, pp. 5-30. CREDIT SUISSE. (2010) Funding as a family: Engaging the next generation in family philanthropy (White Paper 02), USA: Credit Suisse Securities. CRUZ, C.; LARRAZA-KINTANA, M.; GARCÉS-GALDEANO, L. y BERRONE, P. (2014) Are family firms really more socially responsible? Entrepreneurship Theory and Practice, Vol. 38, Nº 6, pp. 1295-1316. DE ANDRÉS-ALONSO, P.; GARCIA-RODRIGUEZ, I. y ROMERO-MERINO, M.E. (2015) The dangers of assessing the financial vulnerability of nonprofits using traditional measures. Nonprofit Management and Leadership, Vol. 25, Nº 4, pp. 371-382. DIRECTORIO DE FUNDACIONES DE ARAGÓN (2012) http://aragon.es/estaticos/GobiernoAragon/Departamentos/PoliticaTerritorialInterior/Areas/03_Asociaciones_Fundaciones_Colegios_profesionales/03_Fundaciones/directorio%20fundaciones%202012.pdf [Consulta realizada el 13 de Febrero de 2016]. DOU, J.; ZHANG, Z. y SU, E. (2014) Does family involvement make firms donate more? Empirical evidence from Chinese private firms. Family Business Review, Vol. 27, Nº3, pp. 259-274. EICHENBERGER, E. y JOHNSON, J. (2011) Evolving the vision. London: STEP. EICHENBERGER, E. y JOHNSON, J. (2013) Philanthropy: What it provides to families in business. Tharawat Magazine, Nº 10, pp. 32-37. ELLIS, S.J. (2010) From the top down: The executive role in successful volunteer involvement. Philadelphia: Energize. FERNANDO, M. y ALMEIDA, A. (2012) The organizational virtuousness of strategic corporate social responsibility: A case study of the Sri Lankan family-owned enterprise MAS Holdings. European Management Journal, Nº 30, pp. 564-576. FITZGERALD, M.A.; HAYNES, G.W.; SCHRANK, H.L. y DANES, S.M. (2010) Socially responsible processes of small family business owners: Exploratory evidence from the national family business survey. Journal of Small Business Management, Nº 48, pp. 524-551. GALINDO, A. (2005) El tamaño empresarial como factor de diversidad. Málaga: EUMED. GALLO, M.A. (1995) Empresa familiar: Textos y casos. Barcelona: Editorial Praxis. GAUTIER, A. y PACHE, A.C. (2015) Research on corporate philanthropy: A review and assessment. Journal of Business Ethics, Vol. 126, Nº 3, pp. 343-369. GIL-LACRUZ, A.I.; MARCUELLO-SERVÓS, C. y SAZ-GIL, M.I. (2015) Youth volunteering in countries in the european union: approximation to differences. Nonprofit and Voluntary Sector Quarterly, forthcoming, pp. 1-21. GRAFF, L.L. (2006) Declinig profit margin: when volunteers cost more than they return. The International Journal of Volunteer Administration, Vol. 24, Nº 1, pp. 24-32. GRAY, L. (2008) The three forms of governance: A new approach to family wealth transfer and asset protection. Journal of Wealth Management, Vol. 11, Nº 2, pp. 7-18. HANDY, F.; MOOK, L. y QUARTER, J. (2008) The interchangeability of paid staff and volunteers in nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, Vol. 37, Nº1, pp. 76-92. HAUSMAN, J.A. (1978) Specification tests in econometrics. Econometrica, Nº46, pp. 1251-1271. HOY, F. y ROSPLOCK, K. (2014) Issues in multi-generation family companies. En: MARILYN L.; TAYLOR, R.J.; RENZ, D.O. Handbook of research on entreprenuers' engagement in philanthropy. UK: Edward Elgar. pp. 115-147. IBRAHIM, A.B.; SOUFANI, K. y LAM, J. (2001) A study of succession in a family firm. Family Business Review, Vol. 14, Nº 3, pp. 245-258. INSTITUTO DE EMPRESA FAMILIA (2016) La empresa familiar. http://www.iefamiliar.com/ief/la-empresa-familiar [Consulta realizada el 19 de Julio de 2016]. JAMES, L.R. y BRETT, J.M. (1984) Mediators, moderators, and tests for mediation. Journal of Applied Psychology, Vol. 69, Nº 2, pp. 307-321. JIMENEZ, J. (2013) Nuevas realidades en el tercer sector: las aportaciones jurídicoorganizativas de las fundaciones cívicas. REVESCO. Revista de Estudios Cooperativos, Nº 110, pp. 163-191. JÖRESKOG, K.G. (1971) Simultaneous factor analysis in several populations. Psychometrika, Nº 36, pp. 409-426. KAPLAN, R.S. (2001) Strategic performance measurement and management in nonprofit organizations. Nonprofit Management and Leadership, Vol. 11, Nº 3, pp. 353-370. KEATING E.K.; FISCHER, M.; GORDON, T.P. y GREENLEE, J. (2005) Assessing financial vulnerability in the nonprofit sector. USA: Harvard University. KUMBHAKAR, S.C. (1991) Estimation of technical inefficiency in panel data models with firm-and time-specific effects. Economics Letters, Vol. 36, Nº1, pp. 43-48. KUMBHAKAR, S.C. (1993) Production risk, technical efficiency, and panel data. Economics Letters, Vol. 41, Nº1, pp. 11-16. LÄHDESMÄKI, M. y TAKALA, T. (2012) Altruism in business: An empirical study of philanthropy in the small business context. Social Responsibility Journal, Nº8, pp. 373-388. Ley 50/2002, de 26 de diciembre, de fundaciones. Publicado en BOE núm.310, de 27 de Diciembre de 2002. Ley 6/1996 de 15 de Enero, del Voluntariado. Publicado en BOE núm.15, 17 de Enero de 1996. Ley 45/2015, de 14 de octubre, de Voluntariado. Publicado en BOE núm. 247, 15 de Octubre de 2015. LIAO-TROTH, M.A. (2001) Attitude differences between paid workers and volunteers. Nonprofit Management and Leadership, Vol. 11, Nº 4, pp. 423-442. LIGHT, P.C. (2002) The content of their character: The state of the nonprofit workforce. The Nonprofit Quarterly, Vol. 9, Nº3, pp. 6-16. LITTLE, T.D. (1997) Mean and covariance structures (MACS) analyses of cross-cultural data: practical and theoretical issues. Multivariance Behavioral Research, Vol. 32, Nº 1, pp. 53-76. LITTLE, T.D. (2000) On the comparability of constructs in cross-cultural research: A critique of Cheung and Rensvold. Journal of Cross-Cultural Psychology, Vol. 31, Nº 2, pp. 213-219. LITZ, R.A. y STEWART, A.C. (2000) Charity begins at home: Family firms and patterns of community involvement. Nonprofit Voluntary Sector Quarterly, Nº 29, pp. 131-148. LÓPEZ-ARCEIZ, F.J.; BELLOSTAS-PÉREZGRUESO, A.J. y RIVERA, P. (2015) Nonprofits and goverments. Financial dependency and economic strategies. (November 17, 2015). MADDEN, K.; SCAIFE, K. y CRISSMAN, K. (2006) How and why small to medium size enterprises (SMEs) engage with their communities: An Australian study. International Journal of Nonprofit and Voluntary Sector Marketing, Nº 11, pp. 49-60. MANETTI, G.; BELLUCCI, M.; COMO, E. y BAGNOLI, L. (2015) Investing in volunteering: measuring social returns of volunteer recruitment, training and management. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, Vol. 26, Nº 5, pp. 2104-2129. MARCUELLO-SERVÓS, M.C. (1996) Ensayos sobre la economía de las organizaciones no lucrativas. Aplicaciones al caso español. Zaragoza: Universidad de Zaragoza. MATUSIK, S.F. y HILL, C.W. (1998) The utilization of contingent work, knowledge creation, and competitive advantage. Academy of Management Review, Vol. 23, Nº 4, pp. 680-697. MERINO DE LUCAS, F. y SALAS FÚMAS, V. (1995) Empresa extranjera y manufactura española: efectos directos e indirectos. Revista de Economía Aplicada, Vol. 3, Nº 9, pp. 105-131. MOOK, L.; HANDY, F. y QUARTER, J. (2005) The interchangeability of paid staff and volunteers in nonprofit organizations. University of Pennsylvania: Scholarly Commons. MOOK, L.; FARRELL, E.; CHUM, A.; HANDY, F.; SCHUGURENSKY, D. y QUARTER, J. (2014) Individual and organizational factors in the interchangeability of paid staff and volunteers: Perspectives of volunteers. Canadian Journal of Nonprofit and Social Economy Research, Vol. 5, Nº 2, pp. 65-85. NETTING, F.E.; O'CONNOR, M.K.; THOMAS, M.L. y YANCEY, G. (2005) Mixing and phasing of roles among volunteers, staff and participants in faith-based programs. Nonprofit and Voluntary Sector Quarterly, Vol. 34, Nº2, pp. 179-205. Real Decreto 1382/1985, de 1 de agosto, por el que se regula la relación laboral de carácter especial del personal de alta dirección. Publicado en BOE, Nº 192, de 12 de Agosto de 1985. Real Decreto Legislativo 1/1995, de 24 de marzo, por el que se aprueba el texto refundido de la Ley del estatuto de los trabajadores. Publicado en BOE, Nº 75, de 29 de marzo de 1995. REY-GARCIA, M. y PUIG-RAPOSO, N. (2010) Understanding the organised philanthropic activities of entrepreneurial families. Business and Economic History On-Line, Vol. 8, pp.1-29. REY-GARCIA, M. (2012) Beyond corporate social responsibility: Foundations and global retailers. Madrid: Fundación Ramón Areces. REY-GARCIA, M. y PUIG-RAPOSO, N. (2013) Globalisation and the organisation of family philanthropy: A case of isomorphism? Business History, Vol. 55, Nº 6, pp. 1019-1046. SCHWASS, J. y LIEF, C. (2008) About family, business and philanthropy. Perspectives for Managers, Nº 165, p. 1. SEIPPEL, O. (2002) Volunteer and professionals in Norweigan sport organizations. VOLUNTAS: International Journal of Voluntary and Nonprofit, Vol. 13, Nº 3, pp. 253-270. SELDEN, S.C. y SOWA, J.E. (2015) Voluntary turnover in nonprofit human service organizations: The impact of high performance work practices. Human Service Organizations: Management, Leadership and Governance, Vol. 38, Nº 3, pp. 182-207. SHARMA, P. (2004) An overview of the field of family business studies: Current status and directions for the future. Family Business Review, Vol. 17, Nº 1, pp. 1-36. SHARMA, S.; DURAND, R.M. y GUR-ARIE, O. (1981) Identification and analysis of moderator variables. Journal of Marketing Research, Vol. 18, Nº 3, pp. 291-300. SIMMONS, W.O. y EMANUELE, R. (2010) Are volunteers substitute for paid labor in nonprofit organizations? Journal of Economics and Business, Vol. 62, Nº 1, pp. 65-77. SNOWDON-BLANCHARD, A. (2008) Strategic philanthropy: Maximizing family engagement and social impact. New York: TCC Group. STEENKAMP, J.E.M. y BAUMGARTNET, H. (1998) Assessing measurement invariance in cross-national consumer research. Journal of Consumer Research, Vol. 25, Nº 1, pp. 78-90. STINE, W.F. (2008) An empirical analysis of the effect of volunteer labor on public library employment. Managerial and Decision Economics, Vol. 29, Nº 6, pp. 525-538. SYSTEM INNOVACIÓN Y CONSULTORÍA (2015) El Tercer Sector de acción social en 2015: Impacto de la crisis. Madrid: SIC. TUCKMAN, H. y CHANG, C. (1991) A methodology for measuring the financial vulnerability of charitable nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, Vol. 20, Nº 4, pp. 445-460. TRUSSEL, J.M. (2002) Revisiting the prediction of financial vulnerability. Nonprofit Management and Leadership, Vol. 13, Nº 1, pp. 17-31. TRUSSEL, J.; GREENLEE, J.S. y BRADY, T. (2002) Predicting financial vulnerability in charitable organizations. The CPA Journal, Vol. 72, Nº 6, p. 66. VANDENBERG, R.J. y LANCE, C.E. (2000) A review and synthesis of the measurement invariance literature: Suggestions, practices, and recommendations for organizational research. Organizational Research Methods, Vol. 3, Nº 1, pp. 4-69. WERTS, C.E.; ROCK, D.A.; LINN, R.L. y JÖRESKOG, K.G. (1976) Comparison of correlations, variances, covariances, and regression weigths with or without measurement error. Psychological Bulletin, Vol. 83, Nº 6, pp. 1007-1013. WERTS, C.E.; ROCK, D.A.; LINN, R.L. y JÖRESKOG, K.G. (1977) Validating psychonometric assumptions within and between several populations. Educational and Psychological Measurement, Vol. 37, pp. 863-872. WERTS, C.E.; ROCK, D.A.; LINN, R.L. y JÖRESKOG, K.G. (1978) A general method of estimating the reliability of a composite. Educational & Psychological Measurement, Vol. 38, pp. 933-938. WINER, S. (2012) Philanthropy is good business. Conwey: Center Family Business. ZELLWEGER, T.M. y NASON, R.S. (2008) A stakeholder perspective on family firm performance. Family Business Review, Vol. 21, Nº 3, pp. 203-216. ZHANG, J.; YANG, B.; WANG, F. y WANG, P. (2012) Corporate philanthropic giving: Active responsibility of passive integration? Evidence from Chinese family-controlled listed companies. Journal of Applied Business Research, Nº 28, pp. 427-439. ZURDO ALAGUERO, A. (2011) El voluntariado en la encrucijada: consideraciones sobre los límites de la participación social en un contexto de individualización, despolitización e instrumentalización creciente. Revista de Estudios Sociales y de Sociología Aplicada, Nº 160, pp. 91-129