English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51296/86402 (59%)
Visitors : 8161468      Online Users : 56
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/987654321/92091


    Title: Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms
    Authors: 徐志順;Hsu, Chih-shun;郭樂平;Kuo, Lopin;張寶光;Chang, Bao-Guang
    Contributors: 淡江大學會計學系
    Keywords: Taiwan;Gender diversity;CPA firm partnership;Profit performance
    Date: 2016
    Issue Date: 2013-08-19 10:50:23 (UTC+8)
    Publisher: Emerald Group Publishing Limited
    Abstract: Purpose
    This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance.

    Design/methodology/approach
    The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample obtained from the National Survey Reports on Taiwan CPA firms between 1992 and 2008.

    Findings
    The authors observe a non-linear relationship between gender diversity at the partner level and profit performance. The relationship curves vary according to firm size. After identifying the point of inflexion for these curves, the findings indicate that the average gender diversity is below the inflexion point for large CPA firms, but exceeds the inflexion point for medium size firms.

    Practical implications
    According to the critical mass theory, increasing gender diversity within the partnership team can have a positive influence on the value of the firm. Hence, the authors argue that for large CPA firms in Taiwan, the proportion of female partners leaves room for improvement. If the average number of female partners could be increased by 0.95 persons, the critical mass would be attained.

    Originality/value
    The study provides the empirical evidence that increasing a CPA firm’s proportion of female partners positively impacts the firm’s profit performance. The findings serve a practical value as reference source for any further studies.
    Relation: Pacific Accounting Review 28(3), p.306-336
    DOI: 10.1108/PAR-07-2014-0029
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML48View/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