Management Science · 2026 · Thomas Bourveau、Rachel W. Flam、Anthony Le
中文摘要
我们利用 2023 年法院命令依《信息自由法》公开的标准化均等就业机会 (EEO-1) 报告, 考察联邦承包商的劳动力多元化状况。基于超过 19,000 家上市公司与私营企业的公开数据, 我们就这些企业劳动力在性别与种族多样性上的差异提供了描述性证据。我们还记录了管理者与基层员工之间种族差距的存在。该差距的相当大一部分无法由行业或地理因素解释, 反映了企业层面特征的影响。随后, 聚焦于超过 800 家上市联邦承包商的样本, 我们发现稳健的证据表明, 管理层种族差距与企业决定不自愿披露其 EEO-1 表格相关。尽管我们的发现存在若干局限, 我们仍就劳动力多元化提供了重要证据, 并强调了使用细颗粒度企业层面数据研究多元化议题的重要性。本文由 Eric So (会计) 接收。补充材料: 数据文件可在 https://doi.org/10.1287/mnsc.2024.07432 获取。
Abstract
We leverage the 2023 court-ordered Freedom of Information Act release of standardized Equal Employment Opportunity (EEO-1) reports to examine the workforce diversity of federal contractors. Using the released data for a sample of more than 19,000 publicly traded and private firms, we provide descriptive evidence on the variation in gender and racial diversity of these companies’ workforce. We also document the existence of a racial gap between managers and lower-level employees. A substantial portion of that gap cannot be explained by industry or geographic factors, reflecting the influence of firm-level characteristics. Then, focusing on a sample of more than 800 publicly traded federal contractors, we find robust evidence that the racial managerial gap is associated with firms’ decision to withhold the voluntary disclosure of their EEO-1 forms. Although our findings are subject to several caveats, we provide important evidence on workforce diversity and highlight the importance of using granular, firm-level data to study diversity topics. This paper was accepted by Eric So, accounting. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2024.07432 .