Further Evidence on the Role of Gender in Financial Performance

Colleen Collins‐dodd, Irene M. Gordon and Carolyne Smart

Journal of Small Business Management, 2004, vol. 42, issue 4, 395-417

Abstract: Using a sample of 160 sole proprietors and controlling for other determinants of performance, we hypothesize and find support for the view that gender is not a significant direct explanation of financial performance differences among small accounting practices. The control variables we employ are practice characteristics, motivations, and individual owner characteristics. Our 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. At the same time we find that gender moderates the effects of other practice and personal characteristics on financial performance. One of the more interesting results is that women with a stronger motivation to establish a public practice to balance work and family experienced more positive financial outcomes, while for men the same motivation reduced financial performance.

Date: 2004
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DOI: 10.1111/j.1540-627X.2004.00119.x

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