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The purpose of the paper is to analyse how the male-female pay gap in China varies across the pay distribution and to provide evidence on the factors that influence that gap.

The authors use the Recentered Influence Function modification of quantile regressions to estimate how the male-female pay gap varies across the pay distribution. The authors also decompose the pay gaps at different quantiles of the pay distribution into differences in endowments of wage determining characteristics and differences in the returns for the same characteristics. The analysis is based on data from the Life Histories and Social Change in Contemporary China survey.

The authors find evidence of a sticky floor (large pay gaps at the bottom of the pay distribution) and some limited and weaker evidence of a glass ceiling (large pay gaps at the top of the distribution). This pattern prevails based on the overall pay gap as well as on the adjusted or net gap that reflects differences in the pay that males and females receive when they have the same pay determining characteristics. The pattern largely reflects the coefficients or unexplained differences across the pay distribution. Factors influencing the pay gap and how they vary across the pay distribution are discussed. The variation highlights considerable heterogeneity in the Chinese labour market with respect to how pay is determined and different characteristics are rewarded, implying that the conventional Blinder-Oaxaca decompositions that focus only on the mean of the distribution can mask important differences across the full pay distribution.

At the bottom of the pay distribution most of the lower pay of females reflects their lower returns to job tenure, experience and a greater negative effect of family responsibilities on females’ wages, and to a lesser extent their lower level of education, less likelihood of being CPP members and their concentration in lower paying occupations. At the top of the pay distribution most of their lower pay reflects their lower returns on education, job tenure and work experience, and to a lesser extent their lower levels of experience and lower likelihood of being in managerial and leadership positions.

The paper systematically examines the male-female pay gap and its determinants throughout the pay distribution in China, highlighting that the conventional Blinder-Oaxaca decompositions that focus only on the mean of the distribution can mask important differences across the full pay distribution and not capture the considerable heterogeneity in that labour market.

The purpose of this paper is to analyse the role played by parental education endowments vs intergenerational transmission of education in education differences between second-generation immigrants and natives for the French case.

First, estimates of human capital accumulation functions are performed by using a representative sample of the French population. Second, the Blinder-Oaxaca decomposition technique is implemented to underline the specific roles of differences in parental education endowments and of differences in intergenerational transmission in education between origins.

The econometric estimates of human capital accumulation function parameters underline that the determinants of education level (and their magnitude), differ substantially between natives and migrants. They also underline evidence of heterogeneity in the intergenerational transmission of education among the different origins of migrants in France. The Oaxaca-Blinder decomposition results show that parental education endowments account differences for a significant part of the education gaps among origins. No evidence is found that differences in parental transmissions of education explain these gaps.

The paper focusses on France, a country with a rich history of immigration in the twentieth century. The econometric analysis is based on a rich source of data for France that allows studying intergenerational mobility in education and also distinguishing natives from second-generation migrants based on their geographical origin.

At the end of the 1970s, the Chinese government enacted the one-child policy; now the one-child successively enters into the labor market and reaches the age for marriage and childbirth. The floating population group of China’s interior regions also experiences the heterogeneity changes. The purpose of this paper is to analyses the reasons for the difference of family migration between one-child and non-only child using the binary logit regression model – from the three aspects of individual characteristics, family endowment and institutional factors were investigated.

Family migration or individual migration of the floating population is the dichotomous dependent variable and therefore the binomial logistic regression analysis model is selected.

It is found that the tendency of one-child family migration is significantly higher than that of non-only child. The main reason is that the one-child has obvious advantages in terms of individual characteristics, family endowment and institutional factors.

The previous researches on family migration: first, the previous researches mainly analyzed the impact of the human capital and family income on the family migration from the perspective of economics and neglected the discussion on the family structure, life cycle, family level factors and Hukou’s limitation; second, most researches considered the migration as a whole. In fact, the migration population is no longer a highly homogeneous group and gradually become diversified.

Considers the determinants of income for employed indigenous Australians compared with other Australians. Applies ordinary least squares (OLS) regression techniques to 1991 census data to consider the question: does the lower income of these indigenous people compared with other Australians reflect differences in their factor endowments or differences in the rewards they receive for a given set of endowments? Claims the results show that the main source of lower incomes for indigenous Australians was their smaller endowment of human capital.

The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.

The purpose of this paper is to analyze the gender earnings gap in China with a focus on the role of differences in the occupational distribution of males and females.

The authors use a procedure to model occupational attainments and decompose differences in earnings into an inter-occupational portion due to differences in the occupational distribution between males and females, and an intra-occupational portion due to differences in pay. The analysis is based on Chinese census data.

The authors find that the male-female pay gap is virtually completely explained by wage discrimination defined as females being paid less than males within the occupation groups based on six broad occupations. Occupational segregation explains virtually none of the overall male-female pay gap, and in fact the “segregation” slightly favors women. However, the picture changes substantially when the analysis is conducted at the more disaggregate sub-occupation level within each of the six broad groups. Wage discrimination remains the prominent contributor to the pay gap across the disaggregated sub-occupations in each of the broad occupations. But there is considerable heterogeneity in the effect of occupational discrimination within the sub-occupations within the different broad occupational groups.

When females have the same occupation-determining characteristics as men, they are in lower paying sub-occupations within the professional group and to a lesser extent within manufacturing and operations jobs. There is considerable heterogeneity in the effect of occupational discrimination within the sub-occupations in the different broad occupational groups.

The paper systematically examines the degree to which the gender earnings gap in China is due to the differences in occupational distributions of males and females, highlighting that the conventional Blinder-Oaxaca decompositions can under- or over- estimate the unexplained portion of the gender pay gap by controlling or not controlling for differences in the occupational distribution of males and females. The paper also shows that previous studies that have examined occupational segregation across aggregate occupational groups can mask important differences in the effect of occupational discrimination within the sub-occupations in the different broad occupational groups.

Introduction Kuwait belongs to a grouping of countries — the Arab Gulf States — with unique characteristics in relation to other developing countries. Their vast financial resources coupled with their small populations have given them the highest per capita incomes in the world. Kuwait, like its neighbours, faces a challenging manpower dilemma. Its national economy has been predominantly manned by foreign workers. Its ultimate goal is to reverse that labour trend.

The purpose of this study is to understand the factors that contribute to the number of reported coronavirus (COVID-19) deaths among low-income and high-income countries, and to understand the sources of differences between these two groups of countries.

Multiple linear regression models evaluate the socio-economic factors that determine COVID-19 deaths in the two groups of countries. The Oaxaca–Blinder decomposition is used to examine sources of differences between these two groups.

Low-income countries report a significantly lower average number of COVID-19 deaths compared to high-income countries. Community mobility and the easiness of carrying the virus from one place to another are significant factors affecting the number of deaths, while life expectancy is only significant in high-income countries. Higher health expenditure is associated with more reported deaths in both high- and low-income countries. Factors such as the transport infrastructure system, life expectancy and the percent of expenditure on health lead to the differences in the number of deaths between high- and low-income countries.

Our study shows that mobility measures taken by individuals to limit the spread of the virus are important to prevent deaths in both high- and low-income countries. Additionally, our results suggest that countries with weak health institutions underestimate the number of deaths from COVID-19, especially low-income countries. The underestimation of COVID-19 deaths could be affecting a great number of people in poverty in low-income economies.

This paper contributes to the emerging literature on COVID-19 and its relation to socio-economic factors by examining the differences in reported between deaths between rates in low-income and high-income countries.

Beginning Farmer and Rancher programs are available for operators with ten years of experience or less on any farm. These programs support farmers who are starting operations, often without an initial asset allocation. However, some beginning farmers acquire operations that are already established, with substantial assets in place. The authors investigate whether a profitability gap exists between beginning farmers entering the industry ex novo and those operating a preexisting operation and if so, what factors contribute to the gap.

The authors utilize the Blinder-Oaxaca decomposition to determine what drives financial differences between first-generation beginning farmers, second-generation beginning farmers and established farmers using a unique farm-level panel dataset from 1997 to 2021.

Results indicate that first- and second-generation beginning farmers have similar operating profit margins, but first-generation beginning farmers have a statistically higher rate of return on assets than second-generation beginning farmers. Established farmers outperform second-generation beginning farmers on both the operating profit margin and rate of return on assets. These results suggest that economic viability for beginning farmers differs depending upon the initial status of their operation, suggesting that heterogenous policies may be more impactful in supporting various pathways to enter agriculture.

This analysis is the first to identify beginning farmers that enter the industry without an asset base and those that take over a principal operator role on an established farm through an assumed farm transition. The authors quantify differences in financial performance using detailed accrual-based financial data that tracks farms over time in one dataset.

The purpose of this paper is to explore gender differences in ethical attitudes along two dimensions: perceived ethical strategies for career advancement, or upward‐influence ethics; and perceived ethical roles of business in society and the natural environment, or business social and environmental responsibility.

Employing a variance decomposition procedure, the paper identifies substantive differences in the ethical perceptions of Egyptian male and female managers.

Female managers find more covert upward‐influence strategies – strategies that are less aboveboard and transparent – acceptable and eschew overt upward‐influence tactics – strategies that are aboveboard and transparent. Female managers also envision a larger role for business in society, particularly in terms of social responsibilities than do male managers.

The study is exploratory, employing a small sample in a single country.

The findings contribute to ongoing debates about the role that a person's gender plays in influencing his/her ethical perspective, examining the issue in a developing country context. This paper's contribution is also methodological, demonstrating how variance decomposition can be used to examine these issues.