Open AccessStart-up conditions and the performance of women - and men - controlled businesses in manufacturing industries
Author(s) -
Otilia Driga,
Diego Prior
Publication year - 2010
Publication title -
revista de contabilidad
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.378
H-Index - 18
eISSN - 1988-4672
pISSN - 1138-4891
DOI - 10.1016/s1138-4891(10)70013-3
Subject(s) - welfare economics , business , humanities , political science , economics , art
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