THE IMPACT OF GENDER ON FINANCIAL PERFORMANCE: EVIDENCE FROM A SAMPLE OF PORTUGUESE SMEs

Pacheco, Luís Miguel; Lobo, Carla Azevedo; Maldonado, Isabel

doi:10.17512/pjms.2020.22.2.25

Cited by 8 publications

(10 citation statements)

References 44 publications

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“…Regarding the control variables, leverage, size and age evidence always a significant impact in profitability, displaying the expected signs. Larger, younger and less leveraged firms tend to present higher levels of financial profitability, confirming previous results found in the literature (e.g,, López-Garcia and Aybar-Arias, 2000; Pacheco et al, 2020).…”

Section: Econometric Resultssupporting

confidence: 89%

“…Nevertheless, several empirical studies do not support that hypothesis (Farrell and Hersch, 2005;Ryan and Haslam, 2006;Pacheco et al, 2020). In sum, according to Adams and Ferreira (2009) and Adams et al (2010), the impact of board diversity on performance is likely to be heterogeneous, with some firms benefiting from more diversity while others do not.…”

Section: Literature Reviewmentioning

confidence: 94%

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The impact of gender on financial performance: Evidence for Portuguese SMEs

Pacheco¹,

Lobo²,

Maldonado³

2023

IJEBR

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The relationship between gender and profitability in the context of Small and Medium Enterprises (SMEs) is a less studied topic in the broader context of performance determinants. Thus, the objective of this paper is to examine whether women's leadership of the firms' board of directors and senior management teams enhances financial performance. Contributing to fill this research gap and based on the agency and stakeholder theories, it is used a balanced panel data of 4.806 Portuguese SMEs for the period from 2010 to 2019. The results from the random-effects model evidence the absence of a broad significant relationship, albeit with some slight evidence of a negative relation, moderated by firm age and present in some specific sectors of activity. Given the SMEs importance in the majority of countries, the results and implications of this paper can be generalized to other economies.

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Section: Econometric Resultssupporting

confidence: 89%

Section: Literature Reviewmentioning

confidence: 94%

The impact of gender on financial performance: Evidence for Portuguese SMEs

Pacheco¹,

Lobo²,

Maldonado³

2023

IJEBR

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“…Por lo demás, se ha demostrado que un directorio diverso produce un impacto positivo en el desempeño empresarial (Bouteska y Mili, 2021;Dezső y Ross, 2012;Johns, 2013;Pacheco, Lobo y Maldonado, 2020;Post y Byron, 2015) que contribuye a mejorar la comprensión del mercado, impulsar la creatividad y la resolución eficaz de problemas, aumentar la eficiencia del liderazgo corporativo y promover relaciones globales más efectivas (Carter, Simkins y Simspon, 2003). Asimismo, hay indagaciones que destacan la irrupción y aporte de mujeres empresarias en el desarrollo de las economías de todo el mundo (Bullough et al, 2015).…”

Section: Prácticas De Liderazgo Y El Modelo Visionario De Kouzes Y Po...unclassified

Sobre las prácticas de las lideresas: evidencias de mujeres en cargos directivos de Chile

Araya-Pizarro,

Rojas-Escobar

2024

UACM

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La baja participación de la mujer en cargos directivos marca una brecha de género importante en el mercado laboral. Realidad que sublima el mérito de aquellas mujeres que han logrado alcanzar posiciones jerárquicas relevantes. Este estudio analiza las prácticas de liderazgo de mujeres que ocupan cargos directivos en Chile (Región de Coquimbo). La investigación aplicó una encuesta a setenta mujeres que dirigen empresas, basada en el Inventario de Prácticas de Liderazgo de Kouzes y Posner (autoevaluación). Los resultados mostraron que las directivas, en el ejercicio de su cargo,aplican un estilo orientado en las personas, usando las prácticas de alentar y habilitar a los demás para que actúen. Se concluye que aun cuando las competencias de liderazgo coinciden, mayormente, con un modelo de liderazgo transformacional, no son excluyentes con el de tipo transaccional. Se denota, así, una preocupación especial por el fomento del trabajo colaborativo y el reconocimiento laboral.

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“…Individu perempuan juga memiliki persepsi yang lebih positif terhadap kinerja keuangan UKM dibandingkan dengan individu laki-laki. Hal tersebut sesuai dengan hasil penelitian yang menyatakan bahwa kinerja keuangan dipengaruhi oleh keberadaan perempuan sebagai pemimpin perusahaan (Pacheco, Lobo, & Maldonado, 2020). Perempuan cenderung menjadi lebih hati-hati dalam pengambilan keputusan keuangan dan lebih berorientasi pada pengelolaan risiko.…”

Section: Gambar 1 Model Penelitian Hasil Dan Pembahasanunclassified

Sistem Informasi Akuntansi, Kinerja Non-Keuangan Dan Kinerja Keuangan Di Perusahaan Kecil: Penelitian Empiris Berdasarkan Gender

Wahyudi,

Aulia,

Syah

et al. 2023

JIGE

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AIS is a mandatory tool for managers to have a competitive advantage amidst rapid technological advances. Business competition is conducted based on financial as well as non-financial performance indicators. The research objective was to examine gender differences in the use of AIS and non-financial and financial performance measures by SMEs for better performance. AIS requirement, AIS capacity, and non-financial and financial performance are measured using a questionnaire. AIS alignment is measured by multiplying the AIS requirement items by the AIS capacity. The hypothesis was tested using multiple linear regression to determine the effect of AIS requirement and AIS capacity on AIS alignment and the effect of AIS alignment on SME financial and non-financial performance. Different tests are used to examine differences in AIS alignment based on gender and differences in financial and non-financial performance based on gender. AIS requirement and AIS capacities have a significant influence on AIS alignment. AIS alignment does not have a significant impact on SME non-financial performance or financial performance. Women have a more positive perception of the non-financial and financial performance of SMEs than men. There is no significant difference in perception between men and women regarding AIS alignment. Research suggestions include getting a larger and more representative sample of small companies. The research is expected to provide guidance for SMEs in choosing an appropriate AIS to face a competitive business environment and serve as a basis for further research

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THE IMPACT OF GENDER ON FINANCIAL PERFORMANCE: EVIDENCE FROM A SAMPLE OF PORTUGUESE SMEs

Cited by 8 publications

References 44 publications

The impact of gender on financial performance: Evidence for Portuguese SMEs

The impact of gender on financial performance: Evidence for Portuguese SMEs

Sobre las prácticas de las lideresas: evidencias de mujeres en cargos directivos de Chile

Sistem Informasi Akuntansi, Kinerja Non-Keuangan Dan Kinerja Keuangan Di Perusahaan Kecil: Penelitian Empiris Berdasarkan Gender

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