Does information about gender pay matter to investors? An experimental investigation

Austin, Chelsea Rae; Bobek, Donna D.; Harris, Ling L.

doi:10.1016/j.aos.2020.101193

Cited by 7 publications

(5 citation statements)

References 40 publications

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“…Shen et al support Pflugrath et al's observations that perception is context-specific. However, contrary to Pflugrath et al, they find no significant impact of assurance provider type on investors' decision-making [48].…”

Section: External and Internal Assurancecontrasting

confidence: 76%

“…Austin, C. R. et al (2021) [48] How does a company's gender pay information affect investors' willingness to invest in the company?…”

Section: Discussionmentioning

confidence: 99%

“…For example, Guiral et al build their whole article on affect-asinformation theory [47]. In contrast, Austin et al mention affect-as-information theory only marginally in their article [48]. Therefore, in Tables 2 and 3, we underline all articles that use a theory more intensively.…”

Section: Cheng M Et Al (2015)mentioning

confidence: 99%

“…Although the results in Tables 2 and 3 show that researchers predominantly focus on six theories, some articles use additional theories. These theories are usually very specific and rarely occur, such as cognitive cost theory and liberal feminist theory [48,57].…”

Section: Cheng M Et Al (2015)mentioning

confidence: 99%

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Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature

Misiuda¹,

Lachmann²

2022

Sustainability

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Prior research has shown that companies’ sustainability reporting in relation to environmental, social, and governance disclosures influences investors’ investment decisions. Since the credibility of these disclosures is often questionable, it is important to understand how investors perceive sustainability reporting and include it in their decision-making process. Although the high relevance of this topic has already been clarified in research, the extant literature is heterogeneous and poorly connected on several levels. Against this background, we conducted a systematic literature review of 27 experimental studies on this topic published in leading accounting journals between 2000 and 2021. By clustering the results according to Mercer’s credibility factors, we synthesize the research on investors’ perceptions of sustainability reporting in a novel way, and derive suggestions for future research. We find that the interest in experimental research on sustainability reporting perception has grown in recent years. Researchers so far have examined sustainability performance and external assurance as the most relevant factors determining the credibility of sustainability information. Other factors, such as disclosure precision and inherent plausibility, are sparsely explored. We provide avenues for future research to investigate the perception of sustainability disclosures more comprehensively, by focusing on understudied credibility factors and on new theories and heuristics. Additionally, we suggest considering diverse experimental settings, such as different investor groups, company characteristics, or experimental procedures in general.

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Section: External and Internal Assurancecontrasting

confidence: 76%

“…Austin, C. R. et al (2021) [48] How does a company's gender pay information affect investors' willingness to invest in the company?…”

Section: Discussionmentioning

confidence: 99%

Section: Cheng M Et Al (2015)mentioning

confidence: 99%

Section: Cheng M Et Al (2015)mentioning

confidence: 99%

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Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature

Misiuda¹,

Lachmann²

2022

Sustainability

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“…Specifically, three different theories were used in respective studies addressing gender-related issues. Diversity theory and critical mass theory were used to show a positive influence of board diversity on ESG disclosure, while the liberal feminist theory's paradigm of equal gender rights was used to prove that gender pay equity disclosure matters to investors (e.g., Austin et al, 2021). In addition, cognitive cost and actor-network theories were each used in two separate studies focusing on ESG disclosure within the <IR> Framework adoption as a tool for network-building.…”

Section: 3mentioning

confidence: 99%

Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies

Del Gesso,

Lodhi

2024

JAL

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PurposeEnvironmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.Design/methodology/approachA systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.FindingsThe study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.Originality/valueThis paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

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The Gender Pay Gap in the Financial Sector: Where Do We Stand?

Birindelli

Iannuzzi

2022

Women in Financial Services

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Does information about gender pay matter to investors? An experimental investigation

Cited by 7 publications

References 40 publications

Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature

Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature

Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies

The Gender Pay Gap in the Financial Sector: Where Do We Stand?

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