求职者重视多样性信息吗?来自实地实验和人力资本披露的证据

Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures

Journal of Accounting Research · 2023
被引 62
人大 AFT50UTD24ABS 4*

中文导读

通过嵌入在美国职业咨询机构推荐邮件中的实地实验,研究求职者对潜在雇主劳动力多样性信息的反应,发现多样性评分披露促使求职者点击多样性更高的公司,且效果因求职者人口特征而异。

Abstract

ABSTRACT We examine how information about the diversity of a potential employer's workforce affects individuals’ job‐seeking behavior. We embed a field experiment in job recommendation emails from a leading career advice agency in the United States. The experimental treatment involves highlighting a diversity metric to jobseekers. Our results indicate that disclosing diversity scores in job postings leads jobseekers to click on firms with higher diversity scores, with such effects varying across jobseeker demographics. A follow‐up survey provides evidence on potential explanations for why jobseekers value diversity information. We then examine how jobseekers’ preferences for diversity relate to disclosure choices under the U.S. SEC Human Capital Disclosure requirement. We find that firms in industries characterized by higher jobseeker responsiveness to diversity information tend to voluntarily disclose diversity metrics in their 10‐Ks under these new disclosure requirements.

劳动力多样性求职者偏好信息披露实地实验