Assessing gender and top-management-team pay in the S&P Mid-Cap and Small-Cap companies using data envelopment analysis

被引：8

作者：

Bowlin, William F. ^{[1
]}

Renner, Celia J.

机构：

[1] N Dakota State Univ, Dept Accounting & Informat Sci, Fargo, ND 58105 USA

[2] Boise State Univ, Dept Accountancy, Boise, ID 83725 USA

来源：

EUROPEAN JOURNAL OF OPERATIONAL RESEARCH | 2008年 / 185卷 / 01期

关键词：

data envelopment analysis; gender equity in executive compensation;

D O I：

10.1016/j.ejor.2007.04.022

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

In this study, we use data envelopment analysis (DEA) to study gender equity in top-management-team compensation in the S&P Mid-Cap and Small-Cap companies. We find that female and male executives in these companies receive comparable compensation when controlling for differences in company performance, company size, and company pay philosophy. (c) 2007 Elsevier B.V. All rights reserved.

引用

页码：430 / 437

页数：8