The relationship between corporate social responsibility and senior executive compensation
| Autor: | Yu-Fang Hu, 胡玉芳 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 This study investigates the association between firms’ corporate social responsibility (CSR) and senior executive compensation. Basing on the disclosures of firms’ corporate social responsibility reports, I dichotomize the disclosures on corporate social responsibility into operations-related and non-operations-related disclosures and further investigates the relationship between these two kinds of CSR disclosures and senior executive compensation. I also investigate the relationship among CSR, cash-based commendation, and stock-based compensation. The empirical results show that executive compensation are negatively associative with firms’ corporate social responsibility, as well as operations-related and non-operations-related CSR. Moreover, the results indicates that the negative relationship between CSR and senior executive compensation holds for cash-based compensation only, not for stock-based compensation. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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