Yes and no, in my opinion.

Boys are expected to be sexually assertive, and most of them are. This works with peers, with younger partners and older partners and with same or opposite sex.

Girls are expected to be sexually receptive, and most of them are. Again this works with all ages and same or opposite sex.

Still I think most of the negative reactions are due to a combination of societal expectations (including close circles as parents, relatives, friends and schools), need for secrecy, circumstances (for instance randomly at a party versus planned after a longer relationship) and promiscuity vis à vis few or one partner, and this also in boys. All of these factors increase the negativity and all of them are more present in age disparate relationships and for girls.