The Distribution of Nonwage Benefits: Maternity Benefits and Gender Diversity
研究企业为何提供产假等女性友好型非工资福利，发现这类福利能吸引女性人才、提升性别多样性，并在女性人才稀缺的市场中更常见，且自愿提供可增加企业价值。
Abstract Why do firms offer nonwage compensation instead of the equivalent amount in financial compensation? We argue that firms use nonwage benefits, specifically female-friendly benefits, such as maternity leave, to increase gender diversity by efficiently attracting women. Using Glassdoor data, we show that firms offer higher-quality maternity leave benefits in labor markets in which female talent is relatively scarce. This result also holds more generally when examining all female-friendly nonwage benefits and is not present when looking at gender-neutral benefits. Moreover, using staggered adoption of state laws, we show that voluntary provision of these benefits can increase firm value. Wei Jiang. Authors have furnished an Internet Appendix, which is available on the Oxford University Press Web site next to the link to the final published paper online