Revista de Contabilidad - Spanish Accounting Review 2010, V. 13 N. 1

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    The influence of gender diversity on corporate performance
    (2010) Gallego-Álvarez, Isabel; García-Sánchez, Isabel María; Rodríguez-Domínguez, Luis
    This work focuses on the effect of gender diversity on corporate performance. The current work, an extension of previous studies, focuses on the presence and effect of female stockholders, directors and top managers by analysing their impact on various accounting ratios, market value and technical efficiency. With a view to testing these hypotheses, we selected Spanish corporations that were listed on the Madrid Stock Exchange over the period 2004-2006 as an objective population. Corporate governance information on these companies is available from the CNMV database. Our findings show that companies with higher levels of gender diversity do not obviously outperform other companies with lower levels, in terms of several market and accounting measures. Therefore, gender diversity may not influence corporate performance
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    Start-up conditions and the performance of women -and men- controlled businesses in manufacturing industries
    (2010) Driga, Otilia; Prior, Diego
    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
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    The relationship between diversity, gender and accounting
    (2010) Naranjo Gil, David; Álvarez-Dardet Espejo, Concepción; Carrasco Gallego, Amalia
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    Género y dirección frontera en relaciones interorganizativas: estudio exploratorio de su influencia sobre los sistemas de control para la gestión de los canales de exportación independientes
    (2010) Araujo Pinzón, Pedro; Flórez López, Raquel; Sánchez Vázquez, José Manuel; Vélez Elorza, María
    Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera. A través de un análisis cuantitativo exploratorio desarrollado en el contexto de la gestión de los canales de exportación externalizados, se investiga el efecto de las diferencias de género en el nivel de implantación de los diversos tipos de control (de resultados, de comportamiento y social) y en el modo de uso (diagnóstico e interactivo) de los SCG. Los resultados no evidencian diferencias significativas asociadas al género en cuanto al grado de implantación de los tipos de control ni a la utilidad e importancia conferida a los modos de uso de la información de los SCG. No obstante, los resultados sí indican una cierta preferencia de las mujeres por el uso interactivo, acorde con las habilidades y características socialmente atribuidas a su género
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    Board diversity, the logic of difference & the logic of equivalence: a critical study of the emergence: a critical study of the emergence of corporate democracy
    (2010) McPhail, Ken
    Within the corporate governance literature the notion of diversity has emerged as an important regulatory mechanism (See for example the Tyson Report 2003). This interest has emerged in part due to various national legislative reforms introducing mandatory quotas for female directors. As the debate surrounding these reforms emerges and begins to take form, it is important that the prevailing paradigm of democracy is not taken for granted but is subject to critical scrutiny. Drawing on Ernesto Laclau’s On Populist Reason in particular, the paper attempts to problematize notions of difference and representational democracy that lie at the heart of the reforms. The aim of the paper is to stimulate further debate on the democratizing potential of the recent political interventions in the composition of the boards of directors