The motivation behind Section 953(b) of Dodd-Frank Act was the increasing pay inequality and supposed CEOs' rent extraction. It required public companies to disclose CEO-to-employee pay ratios. Using the ratios reported by S&P1500 firms in 2017-18, this paper examines whether companies led by...

Greater gender diversity on bank board of directors is associated with higher compensation inequality because CEOs at these banks have higher base salary. This effect disappears during the financial crisis, largely due to adjustment of non-salary compensation

Purpose: Investigate how gender diversity on the board of directors and board remuneration influence earnings quality in Spanish listed firms.Design/methodology/approach: The primary empirical method uses a Tobit semiparametric estimator with firm-industry level fixed effects and an innovative...

In this study, we examine the crucial question whether the presence of female directors in the compensation committee (CC) improves the committee objectivity (i.e., paying executives for performance) in context of three countries namely Australia, China, and Pakistan. Using the data of public...