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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 廖芝嫻(Chin-Hsien Liao) | |
dc.contributor.author | Kuan-Ling Pu | en |
dc.contributor.author | 卜冠菱 | zh_TW |
dc.date.accessioned | 2021-06-08T00:51:56Z | - |
dc.date.copyright | 2015-07-20 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-06-26 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18124 | - |
dc.description.abstract | 本研究主要探討高階主管股權獎酬誘因對CSR績效的影響,並進一步檢驗是否存在高階主管超額獎酬的情況,以區分利害關係人理論與過度投資假說。本文以西元1995年起至2013年止共計十九個年度之美國上市公司為研究樣本進行分析。研究結果顯示CEO股權獎酬誘因與企業社會責任績效呈顯著正相關。此外,在控制公司治理變數之後,並未發現CSR績效與CEO超額獎酬有顯著關聯,因此結果支持權益誘因是激勵CEO從事有利於利害關係人活動之CSR,而非為了自身利益,符合利害關係人理論。 | zh_TW |
dc.description.abstract | The objective of this research is to investigate the impact of executive equity-based compensation on corporate social performance. The sample includes U.S. listed companies from 1995 to 2013. The empirical results show that CEO equity incentives have a positive impact on corporate social performance. To distinguish between overinvestment hypothesis and stakeholder theory, we further test whether CSR performance is positively related to CEO excess compensation. We do not find evidence of such a positive association, suggesting that CEOs do not engage in CSR for self-dealing but to increase stakeholder interests. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:51:56Z (GMT). No. of bitstreams: 1 ntu-104-R02722024-1.pdf: 3434394 bytes, checksum: 926db4c77cdd091fddf7e0480e47fbda (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 口試委員會審定書 i
摘要 ii Abstract iii 目錄 iv 表目錄 v 第一章 緒論 1 第二章 文獻回顧 4 第一節 高階主管獎酬的相關文獻 4 第二節 企業社會責任的相關文獻 7 第三節 研究假說 11 第三章 研究設計 13 第一節 變數衡量 13 第二節 實證模型 15 第三節 樣本與資料 18 第四章 實證結果 20 第一節 敘述性統計 20 第二節 迴歸結果 22 第五章 額外分析 27 第一節 敏感性分析 28 第二節 高階主管超額獎酬 29 第六章 研究結論、限制與建議 38 第一節 研究結論 38 第二節 研究限制及建議 38 附錄 KLD資料庫六大構面正績分(strengh)與負績分(concern)項目 40 參考文獻 45 | |
dc.language.iso | zh-TW | |
dc.title | 企業社會責任與高階主管獎酬 | zh_TW |
dc.title | Corporate Social Responsibility and Executive Compensation | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 尤琳蕙(Lin-Hui Yu),李佳玲(Chia-Ling Lee) | |
dc.subject.keyword | 企業社會責任,股權獎酬誘因,超額獎酬, | zh_TW |
dc.subject.keyword | corporate social responsibility,equity-based compensation,excess compensation, | en |
dc.relation.page | 55 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2015-06-26 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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