Negotiation and executive gender pay gaps in nonprofit organizations

• 成果类型: Article
• 署名作者: Finley, Andrew R.; Hall, Curtis M.; Marino, Amanda R.
• 署名单位: Claremont Colleges; Claremont Graduate University; Claremont McKenna College; Drexel University; California State University System; San Diego State University
• 刊物名称: REVIEW OF ACCOUNTING STUDIES
• ISSN/ISSBN: 1380-6653
• DOI: 10.1007/s11142-021-09628-2
• 发表日期: 2022
• 页码: 1357-1388
• 关键词: wage gap; COMPENSATION; governance; sex; DISCRIMINATION; motivation; earnings; QUALITY

摘要

This study examines gender pay gaps among nonprofit executives and how compensation negotiability influences these disparities. Using tax return data from IRS Form 990 filings, we find that females earn 8.9% lower total compensation than men in our sample. Further, we observe that settings more conducive to negotiation manifest in larger pay disparities, whereas settings that limit executives' opportunities to negotiate or that encourage females in particular to negotiate produce smaller gender pay gaps. Our nonprofit setting constrains mechanisms, such as labor force participation rates and risk preferences, that are thought to explain the pay gap, and our results are robust to using a Heckman correction model and matched samples. These findings provide evidence from a large-scale archival dataset of a plausible mechanism for the gender pay gap and point to a potential cost of work environments where negotiations play a larger role in setting compensation.