Gender Earnings Differentials in Total Pay, Base Pay, and Contingent Pay
基于1988年商学院毕业生调查数据,分析性别在总薪酬、基本薪酬和或有薪酬中的差异,发现大部分未解释的薪酬差异源于或有薪酬部分,可能反映企业差别对待或性别偏好差异。
Using data from a 1988 survey of business school graduates, the authors analyze gender differentials in earnings by form of pay-total pay, base pay, and contingent pay-with controls for human capital, occupation,job level, and individual characteristics.The results indicate that within narrowly defined occupations and jobs, most of the unexplained difference in total pay between the men and women in the sample was due to gender differences in the portion of pay that was contingent on job performance.The greater importance of contingent pay in the earnings of the men than of the women may reflect differential treatment of men and women by firms, gender differences in performance, gender differences in risk preferences, or some other sorting mechanism.