薪酬委员会中的性别多样性

Gender Diversity in Compensation Committees

Journal of Accounting Auditing & Finance · 2016
被引 48 · 同刊同年前 6%
ABS 3

中文导读

研究美国上市公司薪酬委员会中女性成员的存在与公司特征的关系,发现女性成员与CEO薪酬(占股东财富增长的比例)无显著关联,并讨论了董事会性别多样性研究的未来方向。

Abstract

Gender diversity in corporate boards and the functioning of compensation committees are two issues that have caught the attention of legislators and regulators in many countries. Using data from 5,630 observations from public companies in the United States, we find that firm and board characteristics are associated with the presence of females on the compensation committee. However, female presence on the compensation committee is not significantly associated with CEO pay (as a proportion of shareholder wealth increase). We then discuss issues related to research on gender diversity in corporate boards, and offer some suggestions for future research on diversity in corporate boards.

公司治理高管薪酬性别多样性董事会企业财务