Journal article
Negotiation and executive gender pay gaps in nonprofit organizations
Review of accounting studies
30 Aug 2021
Featured in Collection : UN Sustainable Development Goals @ Drexel
Abstract
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.
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Details
- Title
- Negotiation and executive gender pay gaps in nonprofit organizations
- Creators
- Andrew R. Finley - Claremont McKenna CollegeCurtis M. Hall - Drexel UniversityAmanda R. Marino - San Diego State University
- Publication Details
- Review of accounting studies
- Publisher
- Springer Nature
- Number of pages
- 32
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Identifiers
- 991019168036904721
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- Collaboration types
- Domestic collaboration
- Web of Science research areas
- Business, Finance