Further Evidence on the Role of Gender in Financial Performance
研究160家独资会计事务所发现，性别本身不直接解释财务绩效差异，但性别会调节其他因素（如平衡工作与家庭的动机）对绩效的影响。
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.