As the number of women in leadership positions continues to rise, it is important to closely examine the gender pay gap at the executive level. Prior studies examining the gender pay gap in executive positions have typically focused on annual salary. The nature of an executive compensation package, however, offers the opportunity for a gender pay gap to emerge through multiple avenues, including the executive severance package. To examine potential gender differences in severance payouts, a series of OLS regressions with follow-up robustness analyses were conducted. After accounting for plausible alternative explanations, a gender-based gap in severance packages exceeding $500,000 in favor of male executives was identified. Furthermore, additional analyses suggest that these packages are more sensitive to firm performance for men than for women.

随着担任领导职务的女性人数不断增加，仔细研究高管层的性别薪酬差距非常重要。先前关于高管职位性别薪酬差距的研究通常集中在年薪上。然而，高管薪酬方案的性质为性别薪酬差距提供了通过多种途径出现的机会，包括高管离职方案。为了检查遣散费中潜在的性别差异，进行了一系列 OLS 回归和后续稳健性分析。在考虑了合理的替代解释后，确定了遣散费中基于性别的差距超过 500,000 美元，有利于男性高管。此外，其他分析表明，这些套餐对男性的公司业绩比对女性更敏感。