Abstract
ABSTRACT This paper contributes to the literature examining gender differences in executive compensation by assessing whether gender is systematically associated with the guaranteed base salary and maximum potential compensation of the athletic director (AD) who serves as the lead executive of the organization in intercollegiate sport. We utilize National Collegiate Athletic Association compensation data from the United States spanning from 2009 to 2020. We match this with data capturing AD personal characteristics and institutional factors to produce a sample of 613 annual observations. The results from panel regressions and Blinder-Oaxaca decompositions indicate statistically significant evidence that women ADs earn lower base salaries than men ADs after controlling for numerous personal and institutional characteristics. These results suggest potential gender-specific discriminatory treatment in guaranteed compensation. The modeling also produces largely non-significant evidence to suggest women ADs sign employment contracts specifying lower maximum potential compensation values. Overall, the results suggest a sizeable executive compensation gap in a sport setting subject to substantial public awareness and media attention.
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