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Gender and Age as Determinants of Expected Rate of Return on Human Capital

Author

Listed:
  • Kurek Bartosz

    (Cracow University of Economics, College of Management Sciences and Quality, Institute of Management, Department of Accounting, Rakowicka 27, 31-510Cracow, Poland)

  • Górowski Ireneusz

    (Cracow University of Economics, College of Management Sciences and Quality, Institute of Management, Department of Accounting, Rakowicka 27, 31-510Cracow, Poland)

Abstract

Purpose: The aim of the article is to examine the selected determinants of the expected rate of return on human capital.

Suggested Citation

  • Kurek Bartosz & Górowski Ireneusz, 2020. "Gender and Age as Determinants of Expected Rate of Return on Human Capital," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 30-50, December.
    • Handle: RePEc:vrs:jmbace:v:28:y:2020:i:4:p:30-50:n:4
    DOI: 10.7206/cemj.2658-0845.33
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    References listed on IDEAS

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    3. Andrzej Piosik & Marzena Strojek-Filus & Aleksandra Sulik-Górecka & Aleksandra Szewieczek, 2019. "Gender and Age as Determinants of Job Satisfaction in the Accounting Profession: Evidence from Poland," Sustainability, MDPI, vol. 11(11), pages 1-24, May.
    4. Naoko Komori, 2008. "Towards the feminization of accounting practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 507-538, May.
    5. Jeffrey R. Cohen & Derek W. Dalton & Lori L. Holder-Webb & Jeffrey J. McMillan, 2020. "An Analysis of Glass Ceiling Perceptions in the Accounting Profession," Journal of Business Ethics, Springer, vol. 164(1), pages 17-38, June.
    6. John Jerrim, 2011. "Do UK Higher Education Students Overestimate Their Starting Salary?," Fiscal Studies, Institute for Fiscal Studies, vol. 32(4), pages 483-509, December.
    7. Usher, Dan (ed.), 1980. "The Measurement of Capital," National Bureau of Economic Research Books, University of Chicago Press, number 9780226843001, September.
    8. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm : Flexibility, performance and client service in practice," Post-Print hal-02311996, HAL.
    9. Czarniawska, Barbara, 2008. "Accounting and gender across times and places: An excursion into fiction," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 33-47, January.
    10. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Post-Print hal-02276735, HAL.
    11. Arnaud Chevalier, 2007. "Education, Occupation and Career Expectations: Determinants of the Gender Pay Gap for UK Graduates," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 69(6), pages 819-842, December.
    12. Robert Eisner, 1980. "Capital Gains and Income: Real Changes in the Value of Capital in the United States, 1946-77," NBER Chapters, in: The Measurement of Capital, pages 175-346, National Bureau of Economic Research, Inc.
    13. Solomon Polachek, 2003. "How the Human Capital Model Explains Why the Gender Wage Gap Narrowed," LIS Working papers 375, LIS Cross-National Data Center in Luxembourg.
    14. Kornberger, Martin & Carter, Chris & Ross-Smith, Anne, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 775-791, November.
    15. Kirkham, Linda M. & Loft, Anne, 1993. "Gender and the construction of the professional accountant," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 507-558, August.
    16. John W. Kendrick, 1976. "The Formation and Stocks of Total Capital," NBER Books, National Bureau of Economic Research, Inc, number kend76-1.
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    Cited by:

    1. Mieczysław Dobija & Jurij Renkas, 2023. "Thermodynamic Approach to the Discount Rate and Discounted Cash Flow Method," Risks, MDPI, vol. 11(7), pages 1-12, June.

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    More about this item

    Keywords

    salary expectations; gender; tertiary education; human capital; return on human capital;
    All these keywords.

    JEL classification:

    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity

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