Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries

Recent research into the economic performance of women-controlled firms suggests that their underperformance may not be the result of differences in the managerial ability of women as compared to men, and that it may in fact be a consequence of differing levels of start-up resources. Using accountin...

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Main Authors: Otilia Driga, Diego Prior
Format: Article
Language:English
Published: Universidad de Murcia 2019-05-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/375481
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author Otilia Driga
Diego Prior
author_facet Otilia Driga
Diego Prior
author_sort Otilia Driga
collection DOAJ
description Recent research into the economic performance of women-controlled firms suggests that their underperformance may not be the result of differences in the managerial ability of women as compared to men, and that it may in fact be a consequence of differing levels of start-up resources. Using accounting data, we examine the effects that selected start-up conditions have had on the observed economic performance of a sample of 4450 Spanish manufacturing firms. The results, which indicate significant differences in the initial conditions and show lower levels of assets and employee numbers in women-controlled firms, have implications for the economic performance of such firms.
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spelling doaj.art-0de50a9c61054434b8fd11bcb0b887da2022-12-22T00:24:28ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722019-05-0113110.1016/S1138-4891(10)70013-3Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industriesOtilia Driga0Diego Prior1Universitat Autònoma de BarcelonaUniversitat Autònoma de BarcelonaRecent research into the economic performance of women-controlled firms suggests that their underperformance may not be the result of differences in the managerial ability of women as compared to men, and that it may in fact be a consequence of differing levels of start-up resources. Using accounting data, we examine the effects that selected start-up conditions have had on the observed economic performance of a sample of 4450 Spanish manufacturing firms. The results, which indicate significant differences in the initial conditions and show lower levels of assets and employee numbers in women-controlled firms, have implications for the economic performance of such firms.https://revistas.um.es/rcsar/article/view/375481Women controlled firmsperformancegrowthinitial resourcesfirm sizefinancial debt
spellingShingle Otilia Driga
Diego Prior
Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
Revista de Contabilidad: Spanish Accounting Review
Women controlled firms
performance
growth
initial resources
firm size
financial debt
title Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
title_full Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
title_fullStr Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
title_full_unstemmed Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
title_short Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
title_sort start up conditions and the performance of women and men controlled businesses in manufacturing industries
topic Women controlled firms
performance
growth
initial resources
firm size
financial debt
url https://revistas.um.es/rcsar/article/view/375481
work_keys_str_mv AT otiliadriga startupconditionsandtheperformanceofwomenandmencontrolledbusinessesinmanufacturingindustries
AT diegoprior startupconditionsandtheperformanceofwomenandmencontrolledbusinessesinmanufacturingindustries