Chen, Shenglan; Ma, Hui; Danlu, Bu - In: China journal of accounting research : CJAR 7 (2014) 2, pp. 81-100
This paper examines the effects of board affiliation on the corporate pay gap. Using a sample of Chinese listed firms … gaps. Furthermore, the governance effects of board affiliation with and without pay are distinguished. The empirical … results show that board affiliation without pay is negatively related to the pay gap, while board affiliation with pay is …