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| Tekijä: | Collins-Dodd, C. Gordon, I.M. Smar, C. |
| Otsikko: | Further evidence on the role of gender in financial performance |
| Lehti: | Journal of Small Business Management
2004 : OCT, VOL. 42:4, p. 395-417 |
| Asiasana: | Accounting Financial performance Gender |
| Kieli: | eng |
| Tiivistelmä: | A sample of 160 sole proprietors and controlling for other determinants of performance are used to hypothesize the view that gender is not a significant direct explanation of financial performance differences among small accounting practices, and support for the hypothesis is found. The control variables employed are practice characteristics, motivations and individual owner characteristics. The results indicate that although financial performance appears to be significantly different for females' and males' sole proprietorships, these performance differences are explained by several variables other than gender directly. |
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