Condiciones iniciales y resultado en empresas dirigidas por mujeres - y hombres - en el sector manufacturero

Start-up conditions and the performance of women - and men - controlled businesses in manufacturing industries

  • Otilia Driga Universitat Autònoma de Barcelona
  • Diego Prior Universitat Autònoma de Barcelona
Palabras clave: empresas dirigidas por mujeres, desempeño empresarial, crecimiento, recursos iniciales, tamaño de la empresa, deuda financiera, industrias manufactureras


La investigación empírica sobre el desempeño económico de las empresas dirigidas por mujeres sugiere que las diferencias entre este y el desempeño observado en empresas dirigidas por hombres no se debe necesariamente a diferencias entre hombres y mujeres en cuanto a sus habilidades como gerentes de esas empresas sino más bien pueden ser el resultado de las diferencias en las condiciones iniciales en las que se crearon dichas empresas. Usando información contable, este trabajo examina los efectos que algunas condiciones iniciales puedan tener sobre el desempeño económico observado para una muestra de 4450 empresas manufactureras Españolas. Los resultados indican diferencias significativas entre las condiciones iniciales de las empresas dirigidas por mujeres y, respectivamente, por hombres. Para la muestra analizada las empresas dirigidas por mujeres tienen menos activos y un menor número de empleados lo que explica, al menos parcialmente, el menor desempeño en empresas gestionadas por mujeres.


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Cómo citar
Driga, O., & Prior, D. (2010). Condiciones iniciales y resultado en empresas dirigidas por mujeres - y hombres - en el sector manufacturero. Revista De Contabilidad - Spanish Accounting Review, 13(1), 89-124.