Gender Diversity in Compensation Committees

被引：22
|
作者：
Strobl, Sascha [1 ]
Rama, Dasaratha V. [2 ]
Mishra, Suchismita [2 ]
机构：
[1] Univ Vaasa, Vaasa, Finland
[2] Florida Int Univ, Miami, FL 33199 USA
来源：
JOURNAL OF ACCOUNTING AUDITING AND FINANCE | 2016年 / 31卷 / 04期
关键词：
compensation committee; gender; diversity; executive compensation; board committees;
D O I：
10.1177/0148558X16655704
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Gender diversity in corporate boards and the functioning of compensation committees are two issues that have caught the attention of legislators and regulators in many countries. Using data from 5,630 observations from public companies in the United States, we find that firm and board characteristics are associated with the presence of females on the compensation committee. However, female presence on the compensation committee is not significantly associated with CEO pay (as a proportion of shareholder wealth increase). We then discuss issues related to research on gender diversity in corporate boards, and offer some suggestions for future research on diversity in corporate boards.
引用
收藏
页码：415 / 427
页数：13
相关论文
共 50 条
  • [21] Gender diversity on audit committees and its impact on audit fees: evidence from India
    Miglani, Seema
    Ahmed, Kamran
    [J]. ACCOUNTING RESEARCH JOURNAL, 2019, 32 (04) : 568 - 586
  • [22] Compensation committees: independence and firm performance
    Lee, Sharon Kay
    Bosworth, William
    Kudo, Franklin
    [J]. MANAGERIAL FINANCE, 2016, 42 (01) : 23 - 33
  • [23] Do gender differences persist? An examination of gender diversity on firm performance, risk, and executive compensation
    Perryman, Alexa A.
    Fernando, Guy D.
    Tripathy, Arindam
    [J]. JOURNAL OF BUSINESS RESEARCH, 2016, 69 (02) : 579 - 586
  • [24] Effect of gender composition of committees
    Berle, Erika Christie
    Kavajecz, Kenneth
    Onozaka, Yuko
    [J]. HUMAN RELATIONS, 2024, 77 (05) : 622 - 649
  • [25] CEO compensation, pay inequality, and the gender diversity of bank board of directors
    Owen, Ann L.
    Temesvary, Judit
    [J]. FINANCE RESEARCH LETTERS, 2019, 30 : 276 - 279
  • [26] Block ownership and CEO compensation: does board gender diversity matter?
    Ullah, Farid
    Jiang, Ping
    Shahab, Yasir
    Li, Hai-Xia
    Xu, Lei
    [J]. APPLIED ECONOMICS, 2020, 52 (06) : 583 - 597
  • [27] EXECUTIVE DIRECTORS' COMPENSATION AND MONITORING: THE INFLUENCE OF GENDER DIVERSITY ON SPANISH BOARDS
    Samuel Baixauli-Soler, J.
    Encarnacion Lucas-Perez, M.
    Francisco Martin-Ugedo, Juan
    Minguez-Vera, Antonio
    Sanchez-Marin, Gregorio
    [J]. JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT, 2016, 17 (06) : 1133 - 1154
  • [28] Do Gender Diversity Recommendations in Corporate Governance Codes Matter? Evidence from Audit Committees
    Sultana, Nigar
    Cahan, Steven F.
    Rahman, Asheq
    [J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2020, 39 (01): : 173 - 197
  • [29] Executives' pay-performance link in China: evidence from independent and gender-diverse compensation committees
    Usman, Muhammad
    Siddique, Muhammad Abubakkar
    Makki, Muhammad Abdul Majid
    Gull, Ammar Ali
    Dardour, Ali
    Yin, Junming
    [J]. INTERNATIONAL JOURNAL OF EMERGING MARKETS, 2021, 16 (08) : 1984 - 2008
  • [30] Board Committees, CEO Compensation, and Earnings Management
    Laux, Christian
    Laux, Volker
    [J]. ACCOUNTING REVIEW, 2009, 84 (03): : 869 - 891
12345