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

Paper Details

Authors:

DOI: 10.1016/S1138-4891(10)70013-3

Journal: Revista de Contabilidad-Spanish Accounting Review

Year: 2010

Publisher: Elsevier Ltd

Document Type: Article

Open Access: All Open Access; Gold Open Access; Green Open Access

Cited by: 8

Abstract

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.

Keywords

Financial debt; Firm size; Growth; Initial resources; Manufacturing industries; Performance; Women controlled firms

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