English  |  正體中文  |  简体中文  |  Items with full text/Total items : 49983/85139 (59%)
Visitors : 7793542      Online Users : 58
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/88341


    Title: Gender Difference in Profit Performance-Evidence from the Owners of Small Public Accounting Practices in Taiwan
    Authors: Hsu, Chih-Shun;Kuo, Lopino;Chang, Bao-Guang
    Contributors: 淡江大學會計學系
    Keywords: Gender Differences;Profit Performance;Small Accounting Practice;CPA Firms;Taiwan
    Date: 2013-06-01
    Issue Date: 2013-04-17
    Publisher: Accounting Macrothink Institute, Inc.
    Abstract: 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.
    Relation: Asian Journal of Finance & Accounting 5(1), p.140-159
    DOI: 10.5296/ajfa.v5i1.3174
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File Description SizeFormat
    Gender Difference in Profit Performance.pdf165KbAdobe PDF0View/Open
    index.html0KbHTML185View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback