Reference: | Chinese 黃瓊瑤、王癸元、張鳳真,2013,企業社會責任事件宣告與股價異常報酬之研究,當代會計,第十四卷第二期:175-204頁。 English Aaker, J. L. and A.Y. Lee. 2006. Understanding Regulatory Fit. Journal of Marketing Research 43(1): 15-19 Agle, B. R., N. J. Nagarajan., J. A. Sonnenfeld. and D. Srinivasan, 2006. Does CEO charisma matter? An empirical analysis of the relationships among organizational performance, environmental uncertainty, and top management team perceptions of CEO charisma. Academy of Management Journal 49(1): 161-174. Alexander, G., and R. Buchholtz. 1982. Corporate Social Responsibility and Stock Market Performance. Academy of Management Journal 21(3): 479-486. Aupperle, K. E., A. B. Carrol, and J. D. Hatfield. 1985. An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability. Academy of Management Journal 28(2): 446-463. Barnea, A., and A. Rubin. 2010. Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics 97(1): 71-86. Barney, J. 1991. Firm resources and sustained competitive advantage. Journal of Management 17(1): 99-120. Baron, D., M. Harjoto, and H. Jo. 2011. The economics and politics of corporate social performance. Business and Politics 13(2): 1-46 (Article 1). Berle, A. A. 1931. Corporate Powers as powers in trust. Harvard Law Review 44(7): 1049-1079. Berman, S. 1999. Managerial Opportunism and Firm Performance: An Empirical Test of Instrumental Stakeholder Theory. Academy of Management Meeting, Chicago, IL. Beurden, P., and T. Gössling. 2008. The worth of values—a literature review on the relation between corporate social and financial performance. Journal of Business Ethics 82(2): 407-424. Blombäck, Anna and C. Wigren. 2009. Challenging the importance of size as determinant for CSR activities. Management of Environmental Quality: An International Journal 20(3):255-270. Bowen, H. R. 1953. Social responsibilities of the businessman. New York: Harper & Row Brammer, S., C. Brooks and S. Pavelin. 2006, Corporate Social Performance and Stock Returns UK Evidence from Disaggregate Measures. Financial Management 35(3): 97-116. Branco, M. C., and L. L. Rodrigues. 2006. Corporate Social Responsibility and Resource Based Perspectives. Journal of Business Ethics 69(2): 111-132. Brockner, J., and E. T. Higgins. 2001. Regulatory focus theory: Implications for the study of emotions at work. Organizational Behavior and Human Decision Processes 86(1): 35-66. Brockner, J., E. T. Higgins, and M. B. Low. 2004. Regulatory focus theory and the entrepreneurial process. Journal of Business Venturing 19(2): 203-220. Cardon, M. S., J. Wincent, J. Singh, and M. Drnovsek. 2009. The nature and experience of entrepreneurial passion. Academy of Management Review 34(3): 511-532. Carpenter, M. A., M. A. Geletkanycz, and Sanders, W. G. 2004. Upper echelons research revisited: Antecedents, elements, and consequences of top management team composition. Journal of management 30(6): 749-778. Carroll, A. B. 1979. A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Rreview 4(4): 497-505. Carroll, A. B. 2015. Corporate Social Responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics 44(2): 87-96. Cespa, G., and G. Cestone. 2007. Corporate social responsibility and managerial entrenchment. Journal of Economics and Management Strategy 16(3): 741-771. Chatterji, A., D. Levine, and M. Toffel. 2009. How well do social ratings actually measure corporate social responsibility? Journal of Economics and Management Strategy 18(1): 125-169. Chin, M. K., D. C. Hambrick, and L. K. Treviño. 2013. Political ideologies of CEOs the influence of executives’ values on corporate social responsibility. Administrative Science Quarterly 58(2): 197-232. Cochran, P. L., and R. A. Wood. 1984. Corporate Social Responsibility and Financial Performance. Academy of Management Journal 27(1): 42-56. Crowe, E., and E. T Higgins. 1997. Regulatory focus and strategic inclinations: Promotion and prevention in decision-making. Organizational Behavior and Human Decision Processes 69(2): 117-132. Daly, J. P., R. W. Pouder, and B. Kabanoff. 2004. The effects of initial differences in firms’ espoused values on their postmerger performance. Journal of Applied Behavioral Science 40(3): 323-343. Davis, K. 1960. Can Business Afford to Ignore Social Responsibilities? California Management Review 2(3):70-76. Delgado-Garcia, J. B., and J. M. De La Fuente-Sabate. 2010. How do CEO emotions matter? Impact of CEO affective traits on strategic and performance conformity in the Spanish banking industry. Strategic Management Journal 31(5): 562-574. Dhaliwal, D. S., O. Z. Li, and A. Tsang. 2011. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The Accounting Review 86(1): 59-100. Dhaliwal, D. S., S. Radhakrishnan, A. Tsang, and Y. G. Yang. 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review 87(3): 723-759. Donaldson, T. and L. Preston. 1995. The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review 20(1): 65-91. Dodd, E. M. 1932, For Whom are Corporate Managers Trustees? Harvard Law Review 45(7): 1145-1163. Dowell, G., S. Hart, and B. Yeung. 2000. Do corporate global environmental standards create or destroy market value? Management Science 46(8): 1059-1074. Eggers, J. P., and S. Kaplan. 2009. Cognition and renewal: Comparing CEO and organizational effects on incumbent adaptation to technical change. Organization Science 20(2): 461-477. Fanelli, A., Misangyi, V. F., and H. L. Tosi. 2009. In charisma we trust: The effects of CEO charismatic visions on securities analysts. Organization Science 20(6): 1011-1033. Förster, J., E. T. Higgins, and A. T. Bianco. 2003. Speed/accuracy decisions in task performance: Built-in trade-off or separate strategic concerns? Organizational Behavior and Human Decision Processes 90(1): 148-164. Francis, M.E., J. W. Pennebaker. Dallas, TX: Southern Methodist University; 1993. LIWC: Linguistic Inquiry and Word Count Freeman, R. E., 1994. The Politics of doing well by doing good holder Theory: Some Future Directions. Business Ethics Quarterly 4(4): 409-421. Freeman, R. E., 1984. Strategic management: A stakeholder approach. Boston, MA: Pitman Publishing Inc. Freitas, A. L., N. Liberman, and E. T. Higgins. 2002. Regulatory Fit and Resisting Temptation During Goal Pursuit. Journal of Experimental Social Psychology 38(3): 291-298. Friedman, M. 1970. Social Responsibility of Business. The New York Times Magazine, September 13, by The New York Times Company. Gamache, D. L., G. McNamara, and M. J. Mannor. 2014. Motivated to Acquire? The Impact of CEO Regulatory Focus on Firm Acquisitions. Academy of Management Journal 58(4): 1261-1282. Guth, W. D., and R. Tagiuri. 1965. Personal values and corporate strategy. Harvard Business Review 43(5): 123-132. Haleblian, J., C. E. Devers, G. McNamara, M. A. Carpenter, and R. B. Davison. 2009. Taking stock of what we know about mergers and acquisitions: A review and research agenda. Journal of Management 35(3): 469-502. Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9(2): 193-206. Harjoto, M. A., and H. Jo. 2011. Corporate governance and CSR nexus. Journal of Business Ethics 100(1), 45-67. Hartman, C. and C. Beck-Dudley. 1999. Marketing Strategies and the Search for Virtue: A Case Analysis of the Body Shop, International. Journal of Business Ethics 20(3): 249-263. Higgins, E. T. 1997. Beyond pleasure and pain. American Psychologist 52(12): 1280-1300. Higgins, E. T. 2000. Making a good decision: Value from fit. American Psychologist 55(11): 1217-1230. Higgins, E. T. 2005. Value from regulatory fit. Current Directions in Psychological Science 14(4): 209-213. Higgins, E. T., I. Silberman. 1998. Development of regulatory focus: Promotion and prevention as ways of living. New York, NY, US: Cambridge University Press. pp. 78-113. Higgins, E. T., and S. Spiegel. 2004. Promotion and prevention strategies for self-regulation: A motivated cognition perspective. In R. F. Baumeister and K. D. Vohs (Eds.), Handbook of self-regulation: Research, theory, and applications: 171-187. New York: Guilford Press. Huang, X., L. Watson. 2015. Corporate social responsibility research in accounting. Journal of Accounting Literature 34: 1-16. Jamali, D., A. M. Safieddine, and M. Rabbath. 2008. Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review 16(5): 443-459. Jaskiewicz, P., and A. A. Luchak. 2013. Explaining performance differences between family firms with family and nonfamily CEOs: it`s the nature of the tie to the family that counts! Entrepreneurship Theory and Practice 37(6): 1361-1367. Jo, H., and M. A. Harjoto. 2012. The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics 106(1): 53-72. Johnson, H. L. 1971. Business in Contemporary Society: Framework and issues. Belmont, CA: Wadsworth. Johnson, P. D., M. B. Smith, J. C. Wallace, A. D. Hill, and R. A. Baron. 2015. A Review of Multilevel Regulatory Focus in Organizations. Journal of Management 41(5): 1501-1529. Johnson, R. E., and L. Steinman. 2009. Use of implicit measures for organizational research: An empirical example. Canadian Journal of Behavioural Science 41(4): 202. Kane, E.J. 2002. Using Deferred Compensation to Strengthen the Ethics of Financial Regulation. Journal of Banking and Finance 26(9):1919-1933. Kaplan, S. 2008. Cognition, capabilities, and incentives: assessing firm response to the fiber-optic revolution. Academy of Management Journal 51(4): 672-695. Kim, Y., M. S. Park, and B. Wier. 2012. Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review 87(3): 761-796. Kinder, P. D., S. D. Lydenberg, and A. L. Domini. 1990. Social screens key to ratings. Cambridge, MA: Kinder, Lydenberg & Domini & Co. Lanaj, K., C. H. Chang, and R. E. Johnson. 2012. Regulatory focus and work-related outcomes: A review and meta-analysis. Psychological Bulletin 138(5): 998-1034. Mahoney L, L. Thorne. 2006. An examination of the structure of executive compensation and corporate social responsibility: a Canadian investigation. Journal of Business Ethics 69(2): 149-162. Margolis J. D., J. P. Walsh. 2003. Misery loves company: rethinking social initiatives by business. Administrative Science Quarterly 48(2): 268-305. Mattingly, J. E., and S. Berman. 2006. Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenburg Domini ratings data. Business and Society 45(1): 1-27. McClelland, P. L., X. Liang, and V. L. Barker. 2010. CEO commitment to the status quo: Replication and extension using content analysis. Journal of Management 36(5): 1251-1277. McGuire, J. W. 1963. Business and Society. New York: McGraw-Hill McGuire, J. B., A. Sundgren, and T. Schneeweiss. 1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal 31(4): 854-872. McGuire J., S. Dow, and K. Argheyd. 2003. CEO Incentives and Corporate Social Performance. Journal of Business Ethics 45(4): 341-359. McKendall, M., C. Sanchez and P. Sicilian. 1999. Corporate Governance and Corporate Illegality: The Effects of Board Structure on Environmental Violations’, International Journal of Organizational Analysis 7(3): 201-223. McWilliams, A. and D. Siegel. 2000. Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal 21(5): 603-610. Moskowitz, M. 1972. Choosing Socially Responsible Stocks. Business and Society 1(1): 71-75. Murphy, K. 2000. Performance Standards in Incentive Contracts. Journal of Accounting and Economics 30(3): 245-278. Nadkarni, S. and P. Herrmann. 2010. CEO personality, strategic, flexibility, and firm performance: The case of the business process outsourcing industry. Academy of Management Journal 53(5): 1050-1073. Oliver, C. 1997. Sustainable competitive advantage: Combining institutional and resource-based views. Strategic Management Journal 18(9): 697-714. Parker, L. 2014. Corporate social accountability through action: Contemporary insights from British industrial pioneers. Accounting, Organizations and Society 39(8) 632-659. Scholer, A. A., and E. T. Higgins. 2008. Distinguishing levels of approach and avoidance: An analysis using regulatory focus theory. In A. J. Elliot (Ed.), Handbook of approach and avoidance motivation: 489-503. New York: Psychology Press. Surroca, J., J. A Tribo, and S. Waddock. 2010. Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal 31(5): 463-490. Tausczik, Y. R., and J. W. Pennebaker. 2010. The Psychological Meaning of Words: LIWC and Computerized Text Analysis Methods. Journal of Language and Social Psychology 29(1): 24-54. Thornton, G. 2008. Corporate Social Responsibility: A necessity not a choice. International Business Report. Van de Velde, E., W. Vermeir and F. Corten: 2005, Finance and Accounting: Corporate Social Responsibility and Financial Performance. Corporate Governance 5(3): 129-137. Waddock, S. A. and S. Graves. 1997. The Corporate Social Performance-financial Performance Link. Strategic Management Journal 18(4): 303-370. Wernerfelt, B. 1984. A Resource-Based View of the Firm. Strategic Management Journal 5(2): 171-180. Wood, D. J. 1991. Corporate Social Performance Revisited. Academy of Management Review 16(4): 691-718. Wowak, A. J., and D. C. Hambrick. 2010. A model of person-pay interaction: How executives vary in responses to compensation arrangements. Strategic Management Journal 31(8): 803-821. |