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Gender Differences in Executive Compensation on British Corporate Boards

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dc.contributor.author Al-Shaer, Habiba
dc.contributor.author Harakeh, Mostafa
dc.date.accessioned 2020-01-13T13:08:45Z
dc.date.available 2020-01-13T13:08:45Z
dc.date.copyright 2019 en_US
dc.identifier.issn 0020-7063 en_US
dc.identifier.uri http://hdl.handle.net/10725/11714
dc.description.abstract We exploit the effectiveness of the Davies Report (2011), which urged FTSE 350 companies to increase female representation on corporate boards to examine the potential effect that this may have on the gender pay differential at the executive level. To this end, we employ a multivariate regression and a difference-in-differences approach that compare executive compensation between all-male executive boards and boards with at least one female executive. Using a sample of FTSE 350 companies that spans the period 2008-2015, we find that the differential executive compensation exists in bonus and equity compensation following the Davies Report (2011). Given that the differential compensation exists in the components that are primarily determined by the firm’s reported earnings and that female directors are prone to exhibit higher conditional conservatism in their financial reporting, we examine whether the firm’s financial reporting practice plays a role in determining the differential executive compensation. Our investigation reveals that the presence of female executive directors on board makes the effect of conditional conservatism more prominent, resulting in lower bonus and equity-based compensation. en_US
dc.language.iso en en_US
dc.title Gender Differences in Executive Compensation on British Corporate Boards en_US
dc.type Article en_US
dc.description.version Published en_US
dc.title.subtitle The Role of Conditional Conservatism en_US
dc.author.school SOB en_US
dc.author.idnumber 200701866 en_US
dc.author.department Finance And Accounting en_US
dc.description.embargo N/A en_US
dc.relation.journal International Journal of Accounting en_US
dc.keywords Executive Compensation en_US
dc.keywords Female Executives en_US
dc.keywords Conditional Conservatism en_US
dc.keywords Davies Report en_US
dc.identifier.ctation Al-Shaer, H., & Harakeh, M. (2019). Gender Differences in Executive Compensation on British Corporate Boards: The Role of Conditional Conservatism. International Journal of Accounting. en_US
dc.author.email mostafa.harakeh@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3442340 en_US
dc.orcid.id https://orcid.org/0000-0003-3294-4391 en_US
dc.author.affiliation Lebanese American University en_US


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