The Earnings of Female and Male Middle Managers: A Canadian Case Study
基于一家加拿大公司428名男性和256名女性中层管理者的数据，分析人力资本、行为和组织因素对收入差异的影响，发现性别系数导致女性收入低10%。
Earnings functions are estimated for a sample of 428 male and 256 female middle managers in one Canadian firm. For the full sample, human capital, behavioral, and organizational factors all have significant impacts on earnings differences, as does the gender coefficient, which accounts for a 10 percent differential against females. The female-male earnings differences are also decomposed into their coefficients, attributes, and interaction components, revealing that the differences are adequately represented in the full-sample regression by the coefficient on gender. A static model, in which returns are independent of attributes, appears to be an adequate representation of the relevant earnings function.