RIEBセミナー

TJAR Research Workshop
(TJAR Workshop主催、RIEBセミナー共催)

2025年05月17日(土) 15:00 - 16:30

TJAR Research Workshop

TJAR Workshop主催、RIEBセミナー共催

日時 2025年05月17日(土) 15:00 - 16:30
会場 神戸大学経済経営研究所 会議室(研究所新館2階)
対象 教員,院生,および同等の知識をお持ちの方
使用言語 英語
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参加登録 締切:5/12
15:00 - 16:30
論題
Pay Disclosure Laws and Employee Salary
報告者
Daniel YANG(Department of Accounting, The Hong Kong University of Science and Technology)
概要
We examine the impact of pay disclosure laws on employee salaries. Using a staggered adoption of several U.S. state-level laws requiring employers to provide salary information in job postings, we find that these laws lead to lower posted salaries for affected jobs relative to unaffected jobs. The negative effect is more pronounced among firms located in concentrated local labor markets and larger firms, but it is weaker for positions with annual salary contracts and professional certification requirements. Consistent with the public salary disclosure facilitating tacit coordination among peer firms, we observe a decline in variations in posted salaries within the same local labor market and occupational category following the pay disclosure laws. Furthermore, we utilize salary expense data from banks and find a consistent decline in average salaries following the pay disclosure laws. Our findings highlight employers' strategic use of public salary disclosure in labor markets, with policy implications for the costs of salary disclosure regulations.
日本語