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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Format: | Article |
Language: | English |
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Universidad de Murcia
2019-05-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
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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. |
first_indexed | 2024-12-12T12:29:25Z |
format | Article |
id | doaj.art-0de50a9c61054434b8fd11bcb0b887da |
institution | Directory Open Access Journal |
issn | 1138-4891 1988-4672 |
language | English |
last_indexed | 2024-12-12T12:29:25Z |
publishDate | 2019-05-01 |
publisher | Universidad de Murcia |
record_format | Article |
series | Revista de Contabilidad: Spanish Accounting Review |
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 |