The Gender Pay Gap in the board of directors: An analysis with homogeneous groups of directors and compensation

  1. Álvaro Melón Izco 1
  2. Fco. Javier Ruiz Cabestre 1
  3. Carmen Ruiz-Olalla Corcuera 1
  1. 1 Universidad de La Rioja
    info

    Universidad de La Rioja

    Logroño, España

    ROR https://ror.org/0553yr311

Actas:
XXXV AEDEM Annual Meeting. Digitalización de las organizaciones: ventaja competitiva o adaptación forzosa

Editorial: European Academic Publisher

ISBN: 978-84-09-31301-3

Año de publicación: 2021

Páginas: 110

Congreso: XXXV AEDEM Annual Meeting. Digitalización de las organizaciones: ventaja competitiva o adaptación forzosa. Logroño | 3 y 4 de junio de 2021

Tipo: Aportación congreso

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Resumen

This study contributes to expand our knowledge about thegender pay gap in the board of directors. Specifically, it covers a gapin the study of gender pay gap, analysing homogeneous groups ofindividuals and compensation. We examined the compensation ofdirectors of Spanish listed companies during the period 2013–2018.The results reveal that the gender pay gap exists at executivedirector-level for fixed, variable and total compensation. However,the gap is non-existent for proprietary and independent directors forany type of compensation. Moreover, female executive directors areless likely to receive variable compensation than their malecounterparts. Finally, when matching male and female directors withsimilar individual and firm characteristics, the results confirm theabove and highlight that male executive directors receive three timesmore remuneration. The results may be useful for, among others,lawmakers, who should enact laws or regulations to eliminate thegender pay gap.