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Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance

机译：对薪酬差距及其与企业绩效的关系的重新思考

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摘要

I develop measures of firm-level pay disparity and examine their relation to firm performance. Using comprehensive compensation data for a large sample of firms, I find no statistically significant relation between the ratio of CEO-to-mean employee compensation and performance. I next create empirical models that allow me to separate the components of CEO and employee compensation explained by economic factors from those that are not, and use these models to estimate explained and unexplained pay disparity. After validating my estimate of unexplained pay disparity as a proxy for pay fairness, I find robust evidence of a negative ( positive) relation between unexplained (explained) pay disparity and future firm performance.
机译：我制定了企业水平薪酬差距的衡量标准，并研究了它们与企业绩效之间的关系。使用大量公司的综合薪酬数据，我发现CEO与平均雇员薪酬之比与绩效之间在统计上没有显着关系。接下来，我将建立经验模型，使我能够将经济因素解释的CEO和雇员薪酬与非经济因素分开，并使用这些模型来估计解释和无法解释的薪酬差异。在验证了我无法解释的工资差异的估计作为薪酬公平性的代名词之后，我发现有力的证据表明，无法解释（解释）的工资差异与未来公司绩效之间存在负（正）关系。

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