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Special Topics: Finance and Gender

Paper Session

Sunday, Jan. 7, 2024 10:15 AM - 12:15 PM (CST)

Marriott Rivercenter, Grand Ballroom Salon K, & L
Hosted By: American Finance Association
  • Chair: Victoria Ivashina, Harvard University

Diversity, Equity, and Inclusion

Alex Edmans
,
London Business School
Caroline Flammer
,
Columbia University
Simon Glossner
,
Federal Reserve Board

Abstract

This paper measures diversity, equity, and inclusion (DEI) using survey responses used to compile the 100 Best Companies to Work For list. While only the overall ranking is public, we obtain confidential data on the 58 constituent questions, for all companies that applied to the list regardless of whether they eventually made the top 100. We identify 13 questions as being related to DEI, and aggregate the responses to form our DEI measure. This variable is a “grass-roots” indicator of actual DEI, as perceived by the responses of 250 employees in a company, in contrast to more superficial measures such as whether a company has a DEI policy. It has low correlation with gender and ethnic diversity in the boardroom, in senior management, and within the workforce. This suggests that that DEI captures additional dimensions missing from traditional measures of demographic diversity, and that an “add diversity and stir” approach to demographic diversity is unlikely to increase DEI.

In multivariate regressions, the percentage of women in senior management is positively associated with DEI. However, general workplace practices (such as on-site childcare and flexible working schedules) and workplace outcomes (such as voluntary turnover) are unrelated to DEI, suggesting that DEI cannot be improved by generic initiatives to improve employee satisfaction; instead, it requires more targeted policies.

DEI is also higher in small growth firms, consistent with their greater incentives and ability to improve DEI, and firms with high financial strength. The relevance of the latter is unlikely to be because cash is needed to directly finance DEI, unlike for other intangible assets. Our DEI measure does not capture factors such as employee pay, working conditions, and amenities (which are represented by other survey questions) that require financial investment, but attitudes. Instead, strong financial performance frees a company from having to focus on short-term pressures and instead allows it to address longer-term challenges such as DEI.

DEI is positively associated with seven out of eight measures of financial performance, such as profitability, sales growth, and labor productivity, consistent with DEI increasing employee motivation and engagement. The stock market partially values DEI, as evidenced by its positive correlation with Tobin’s Q and other ratios; however, this incorporation is incomplete as documented by positive future earnings surprises. While DEI is uncorrelated with both the number of patents and future patent citations, our granular data allows us to disaggregate the responses by employee job category. We find that DEI perceptions among professional workers, such as R&D employees, are significantly correlated with both the quantity and quality of patents. However, we find no link between DEI and future stock returns.

Gender, Competition, and Performance: International Evidence

Kai Li
,
University of British Columbia
Qiyuan Peng
,
University of Dayton
Rui Shen
,
Chinese University of Hong Kong-Shenzhen
Gabriel Wong
,
Cardiff University

Abstract

We study whether and how gender differences in performance under competition vary across countries using a hand-collected sample of 18,269 equity analysts from 42 countries over the period 20042019. We first show that female analysts exhibit worse forecast accuracy than male analysts. However, in individualistic countries, there is no gender difference in forecast accuracy. We further show that female analysts are more skilled upon entry and are more likely to drop out when underperforming than male analysts in individualistic countries compared to peers in collectivistic countries. We conclude that gender differences in performance under competition are attenuated in individualistic countries.

The Importance of Signaling for Women's Careers

Alexandra Niessen-Ruenzi
,
University of Mannheim
Leah Zimmerer
,
University of Mannheim

Abstract

We show that signals of leadership qualification are more important for women's career advancement than for men's. Specifically, signals of higher education, professional experience and access to professional networks increase male directors' probability to enter a leadership position by 5.2%, and their compensation by 5.7% ($246,900). Female directors with these signals are 11.0% more likely to enter a leadership position, and their compensation is 19.7% ($796,800) higher. This result is in line with models
of screening discrimination, in which women need to provide more observable skill signals to counterbalance higher uncertainty about their unobservable qualification for a leadership position. Supporting this channel, we find that our results are stronger if information asymmetries between (mostly) male employers and female candidates are larger: successions after the sudden death of a CEO, successions in firms with all-male nomination committees, and outside hires.

Inventor Gender and Patent Undercitation: Evidence from Causal Text Estimation

Yael Hochberg
,
Rice University
Ali Kakhbod
,
University of California-Berkeley
Peiyao Li
,
University of California-Berkeley
Kunal Sachdeva
,
Rice University

Abstract

Implementing a state-of-the-art machine learning technique for causal identification from text data, we document that women are under-cited relative to the quality of their patents. For the equivalent patent with a lead female inventor, a patent with a male lead inventor would have received 27% more citations. These effects are magnified for corporate innovations. Male lead inventors in particular tend to undercite patents with female lead inventors, while patent examiners of both genders appear to be more even-handed. The under-recognition of female-authored patents likely has implications for the allocation of talent in the economy.

Discussant(s)
Steven Kaplan
,
University of Chicago
Paola Sapienza
,
Northwestern University
Lucy White
,
Boston University
Victor Lyonnet
,
Ohio State University
JEL Classifications
  • G0 - General