摘要：Abstract Recent research into the economic performance of women-controlled firms suggests that their underperformance may not be the result of differences in the managerial ability of women as compared to men, and that it may in fact be a consequence of differing levels of start-up resources. Using accounting data, we examine the effects that selected start-up conditions have had on the observed economic performance of a sample of 4450 Spanish manufacturing firms. The results, which indicate significant differences in the initial conditions and show lower levels of assets and employee numbers in women-controlled firms, have implications for the economic performance of such firms.
关键词：Women controlled firms; performance; growth; initial resources; firm size; financial debt; manufacturing industries; empresas dirigidas por mujeres; desempeño empresarial; crecimiento; recursos iniciales; tamaño de la empresa; deuda financiera; industrias manufactureras
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