Girls can differentiate sounds and voices at a earlier rate than boys on average as newborns.
Mens ability to process and understand what is being said to them begins to diminish at 35, while women begin a slower rate of deterioration after menopause. By the time people are in their senior years, their rate of diminishment of listening ability begins to decline at equal rates.
Women begin to lose their ability to asses cues in tone in voices for a period of time after menopause. Thus the complaint of "She takes everything I say the wrong way."