雇主学习与监管干预在缩小高管性别薪酬差距中的作用

The role of employer learning and regulatory interventions in mitigating executive gender pay gap

Journal of Corporate Finance · 2021
被引 19
人大 A-ABS 4

中文导读

研究发现女性高管薪酬比同等男性低约34%,随任职时间减半但仍显著;董事会性别配额和家庭政策分别对年长和年轻女性高管更有效。

Abstract

This paper examines the role of information and regulatory interventions in mitigating the executive gender pay gap. We find female executives receive about 34% less compared to equivalent males from the same cohort, which falls by half over tenure within the company, but remains systematically significant throughout. The gender pay gap is the highest for young female executives and in the financial sector. Both demand-side (board gender quotas) and supply-side (family policies) regulatory interventions are associated with a lower gender gap in executive pay. Board gender quotas are associated with lower gender pay gap for experienced female executives in the highest age bracket. In contrast, supply-side interventions are associated with lower gender pay gap for the youngest female executives. Our results have important implications for the relative effectiveness of public policies that aim to reduce gender imbalance in corporate leadership and pay.

高管性别薪酬差距雇主学习董事会性别配额家庭政策