An Analysis of Factors Impacting Performance of Spanish Manufacturing Firms‪.‬

Introduction Firm performance is one of the most basic issues of concern for many firm stakeholders, including, for example, owners, employees, suppliers, and investors. The ultimate responsibility for the evaluation and performance of a firm resides with the firm's managers. Research on firm performance has commonly argued that a wide variety of factors can impact firm performance (Chandler and Hanks, 1998). A manager's beliefs about performance and factors that impact performance ultimately determine the development and implementation of management policies (Brigham and Houston, 2004).