We document three new facts about gender differences in executive compensation. First, female executives receive a lower share of incentive pay in total compensation relative to males. This difference accounts for 93 percent of the gender gap in total pay. Second, the compensation of female...

In a large sample of US private foundations, we examine the association between CEO compensation and an accounting-based measure of performance, administrative efficiency. We document a positive pay-performance association across time within foundations, but a negative association across...