期刊
ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE
卷 639, 期 -, 页码 258-278出版社
SAGE PUBLICATIONS INC
DOI: 10.1177/0002716211421119
关键词
gender; executive compensation; board of directors; compensation committee; chief executive officer; CEO
While many studies have explored the issue of women's representation among top management, little is known about the gender gap in compensation among those who reached the top. Using data on 7,711 executives at 831 U.S. firms, this study investigates social-psychological factors that explain the gender gap in executive compensation. Consistent with theories on social identity and demographic similarity effects, the gender gap in executive pay is smaller when a greater number of women sit on the compensation committee of the board, which is the group responsible for setting executive compensation. However, the presence of a female chief executive officer (CEO) is not associated with the compensation of female non-CEO executives working under the female boss. The findings highlight the need to study women's representation on corporate boards.
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