Table 8

Compensation and gender pay gap for independent directors

Independent variableDependent variable
Total compensationFixed compensationVariable compensation
Coefficient (p-value)Coefficient (p-value)Coefficient (p-value)
Gender0.060 (0.299)0.046 (0.451)0.227 (0.744)
Factime1.982*** (0.000)1.968*** (0.000)2.023*** (0.008)
Tenure0.166** (0.012)0.197*** (0.004)−1.466 (0.133)
Committees−0.018 (0.415)−0.045* (0.055)0.774*** (0.008)
CEO0.196*** (0.000)0.184*** (0.000)0.732 (0.197)
Chairperson   
PhD0.662*** (0.000)0.511*** (0.000)1.552 (0.357)
Relationships0.000 (0.994)0.018 (0.763)−0.571 (0.464)
Board_Size0.106* (0.098)0.066 (0.327)0.370 (0.721)
Board_Own−0.570*** (0.000)−0.548*** (0.000)−1.950* (0.088)
NCC_Indep0.032 (0.569)0.062 (0.286)−3.221*** (0.000)
NCC_Women0.012 (0.658)0.036 (0.183)−0.691* (0.058)
GRP_Index0.225*** (0.001)0.214*** (0.002)1.206 (0.272)
CEO_duality0.086*** (0.005)0.058* (0.067)0.637 (0.165)
Firm_Size0.280*** (0.000)0.283*** (0.000)−0.141 (0.412)
Leverage0.049* (0.056)0.067** (0.012)−1.178 (0.218)
Performance0.230*** (0.001)0.137** (0.050)5.858*** (0.005)
Constant−0.151 (0.431)−0.211 (0.295)−8.557*** (0.004)
Year dummiesYesYesYes
Sector dummiesYesYesYes
Observations4,3514,3514,351
Rho (ρ)0.73350.74700.8172
Hausman test168.74*** (0.000)181.91*** (0.000)45.94*** (0.005)
Likelihood test2,281.61*** (0.000)2,630.01*** (0.000)530.83*** (0.000)
Note(s):

*Significant at 10%. **Significant at 5%. ***Significant at 1%

Source(s): Authors’ own work

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