The Effect of Executive Compensation and Gender on Corporate Social Responsibility
黃惠君(Hui-Chun Huang)；蘇淑慧(Shu-Hui Sue)；盧正宗(Cheng-Tsung Lu)
企業社會責任 ； 高階經理人薪酬 ； 性別 ； Corporate Social Responsibility ； Executive Compensation ； Manager Gender
|Volume or Term/Year and Month of Publication||
6卷特刊2（2017 / 08 / 01）
158 - 170
The purpose of this study is to examine whether corporate social responsibility is associated with executive compensation which is further decomposed of cash-based compensation and equity-based compensation. Since prior research indicates that the managers gender would affect their personal characteristic and decision making, this study further investigate whether manager gender affect the relationship between executive compensation and corporate social responsibility. The empirical results show that higher executive compensation is positively associated with corporate social responsibility, implying that managers satisfied with their compensation are more likely to lead the companies to perform corporate social responsibility. Furthermore, the results show that female managers with higher compensation is significantly positive with corporate social responsibility, indicating that manger gender could be an important factor that influence the leadership style and further firms' decision to perform corporate social responsibility.
社會科學 > 管理學