Gender Difference in Profit Performance-Evidence from the Owners of Small Public Accounting Practices in Taiwan
學年 101
學期 2
出版（發表）日期 2013-06-01
作品名稱 Gender Difference in Profit Performance-Evidence from the Owners of Small Public Accounting Practices in Taiwan
作品名稱（其他語言）
著者 Hsu, Chih-Shun; Kuo, Lopino; Chang, Bao-Guang
單位 淡江大學會計學系
出版者 Las Vegas: Macrothink Institute, Inc.
著錄名稱、卷期、頁數 Asian Journal of Finance & Accounting 5(1), pp.140-159
摘要 This study aims to investigate whether the significant difference of the firm's profit performance exits between the male-owned and female-owned small accounting firms. Using data from 1992-2008 small public accounting practice in Taiwan, this study uses a panel data model to estimate the coefficients and to examine the association between gender variable and the firm’s profit performance. The findings reveal that the significant difference in profit performance exists between male-owned and female-owned firms in sample. The study can clarify the effects of owner’s gender on financial performance of businesses with the explanations that female owners adopt the different management strategies from the male owners. The study also implies that female-owned small businesses are easier to acquire external funds because of their lower risk preference, since the female owners can ensure stable collection of principal and interest. Our study contributes to our understanding of the differences in the profit performance between male-owned and female-owned CPA firms. Not merely can the results of this empirical study provide valuable research implications for women entrepreneurs in the professional accounting practice, but they also provide supplementary in existing accounting literature.
關鍵字
語言 en_US
ISSN 1946-052X
期刊性質 國外
收錄於
產學合作
通訊作者 Chang, Bao-Guang
審稿制度 是
國別 USA
公開徵稿
出版型式 ,電子版
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/88341 )

機構典藏連結
SDGS 性別平等