Research on the Status Quo and Influencing Factors of Gender Differences in the Executive Salaries of Listed Companies

Liu Zhongwen, Wang Xiaoshuang and Wang Shukun
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Liu Zhongwen: Shandong Women's University, China
Wang Xiaoshuang: Shandong University of Science and Technology, China
Wang Shukun: University of Science and Technology, China

International Journal of Strategic Decision Sciences (IJSDS), 2021, vol. 12, issue 3, 36-48

Abstract: Gender pay difference has always been a concern of scholars. Especially in recent years, experts have gradually shifted their research horizons to gender pay difference of executive compensation. This paper takes executive compensation of listed companies as the research object, uses fixed effect model to study gender pay difference of executive compensation of listed companies from 2016 to 2020, and finds that the gender gap of executive compensation of listed companies shows a trend of decreasing first and then increasing, and the proportion of female executives has an insignificant reverse effect. Private enterprises have a significant reverse effect on the gender gap of executive compensation. That is, there is a gender difference in executive compensation of listed companies, and the factor affecting the gender gap is the nature of the company, while the proportion of female executives are not regarded as the influencing factor.

Date: 2021
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