淡江大學機構典藏:Item 987654321/88341
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    題名: Gender Difference in Profit Performance-Evidence from the Owners of Small Public Accounting Practices in Taiwan
    作者: Hsu, Chih-Shun;Kuo, Lopino;Chang, Bao-Guang
    貢獻者: 淡江大學會計學系
    關鍵詞: Gender Differences;Profit Performance;Small Accounting Practice;CPA Firms;Taiwan
    日期: 2013-06-01
    上傳時間: 2013-04-17
    出版者: Accounting Macrothink Institute, Inc.
    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.
    關聯: Asian Journal of Finance & Accounting 5(1), p.140-159
    DOI: 10.5296/ajfa.v5i1.3174
    顯示於類別:[會計學系暨研究所] 期刊論文

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