Assessing gender and top-management-team pay in the S&P Mid-Cap and Small-Cap companies using data envelopment analysis |
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| Authors: | William F Bowlin Celia J Renner |
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| Institution: | 1. Department of Accounting and Information Systems, North Dakota State University, Fargo, ND, United States;2. Department of Accountancy, Boise State University, 1910 University Drive, Boise, ID 83725-1610, United States |
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| Abstract: | 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. |
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| Keywords: | Data envelopment analysis Gender equity in executive compensation |
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