政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118803

政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/118803

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/118803

Title:	高階經理人薪酬之「內部債」與企業社會責任之關聯性
Authors:	黃心妤 Huang, Sin-Yu
Contributors:	李佳玲 Lee, Chia-Ling 黃心妤 Huang, Sin-Yu
Keywords:	內部債高階管理者薪酬法律性企業社會責任規範性企業社會責任 Inside debt Executive compensation Legal corporate social responsibility Normative corporate social responsibility
Date:	2018
Issue Date:	2018-07-23 16:49:28 (UTC+8)
Reference:	中文陳彩稚、許永明與張智媛（2015）。企業社會責任對於股東價值之風險管理效果。臺大管理論叢，26(1)，153-180。劉心才（2015）。內部債－高階經理人薪酬的選擇。會計研究月刊，347，19-21。英文 Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: a multilevel theory of social change in organizations. Academy of Management Review, 32(3), 836-863. Antia, M., Pantzalis, C., & Park, J. C. (2010). CEO decision horizon and firm performance: An empirical investigation. Journal of Corporate Finance, 16(3), 288-301. Banerjee, S., Dasgupta, S., & Kim, Y. (2008). Buyer–supplier relationships and the stakeholder theory of capital structure. Journal of Finance, 63(5), 2507-2552. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. Baucus, M. S., & Baucus, D. A. (1997). Paying the piper: an empirical examination of longer-term financial consequences of illegal corporate behavior. Academy of Management Journal, 40(1), 129-151. Black, F., & Scholes, M. (1973). The pricing of options and corporate liabilities. Journal of Political Economy, 81(3), 637-654. Brander, J. A., & Poitevin, M. (1992). Managerial compensation and the agency costs of debt finance. Managerial & Decision Economics, 13(1), 55-64. Brisker, E. R., & Wang, W. (2017). CEO`s inside debt and dynamics of capital structure. Financial Management (Wiley-Blackwell), 46(3), 655-685. Callan, S. J., & Thomas, J. M. (2014). Relating CEO compensation to social performance and financial performance: does the measure of compensation matter? Corporate Social Responsibility & Environmental Management, 21(4), 202-227. Carroll, A. B. (1991). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48. Cassell, C. A., Huang, S. X., Manuel Sanchez, J., & Stuart, M. D. (2012). Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies. Journal of Financial Economics, 103(3), 588-610. Chi, S., Huang, S. X., & Sanchez, J. M. (2017). CEO inside debt incentives and corporate tax sheltering. Journal of Accounting Research, 55(4), 837-876. Chollet, P., & Sandwidi, B. W. (in press). CSR engagement and financial risk: A virtuous circle? International evidence. Global Finance Journal. Retrieved from http://www.elsevier.com/locate/gfj. Coles, J. L., Daniel, N. D., & Naveen, L. (2006). Managerial incentives and risk-taking. Journal of Financial Economics, 79(2), 431-468. Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management Journal, 16(2), 312-322. Dewatripont, M., & Tirole, J. (1994). A theory of debt and equity: diversity of securities and manager-shareholder congruence. Quarterly Journal of Economics, 109(4), 1027-1054. Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: international evidence on corporate social responsibility disclosure. Accounting Review, 87(3), 723-759. Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91. Edmans, A., & Qi, L. I. U. (2011). Inside debt. Review of Finance, 15(1), 75-102. Fabrizi, M., Mallin, C., & Michelon, G. (2014). The role of CEO`s personal incentives in driving corporate social responsibility. Journal of Business Ethics, 124(2), 311-326. Freeman, R. E., & Reed, D. L. (1983). Stockholders and stakeholders: a new perspective on corporate governance. California Management Review, 25(3), 88-106. Friedman, M. (1970). The social responsibility of business is to increase its profits. New York Times Magazine, (September 13), 32-33, 122, 126. Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445. Harjoto, M., & Jo, H. (2015). Legal vs. Normative CSR: differential impact on analyst dispersion, stock return volatility, cost of capital, and firm value. Journal of Business Ethics, 128(1), 1-20. Hendricks, K. B.,& Singhal, V. R. (2003). The effect of supply chain glitches on shareholder wealth. Journal of Operations Management, 21(5), 501-522. Hull, C. E., & Rothenberg, S. (2008). Firm performance: the interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789. Husted, B. W., & Allen, D. B. (2007). Strategic corporate social responsibility and value creation among large firms: lessons from the spanish experience. Long Range Planning, 40(6), 594-610. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761-796. Kothari, S. P., Laguerre, T. E., & Leone, A. J. (2002). Capitalization versus expensing: evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays. Review of Accounting Studies, 7(4), 355-382. Lai, W. H., Lin, C. C., & Wang, T. C. (2015). Exploring the interoperability of innovation capability and corporate sustainability. Journal of Business Research, 68(4), 867-871. Lee, Y. J., & Shen, C. H. H. (2016). Inside debt and corporate financing decisions. 財務金融學刊, 24(2), 1-23. Mackey, A., Mackey, T. B., & Barney, J. B. (2007). Corporate social responsibility and firm performance: investor preferences and corporate strategies. Academy of Management Review, 32(3), 817-835. Mahoney, L., & Thorn, L. (2005). Corporate social responsibility and long-term compensation: evidence from Canada. Journal of Business Ethics, 57(3), 241-253. Mahoney, L., & Thorn, L. (2006). An examination of the structure of executive compensation and corporate social responsibility: a Canadian investigation. Journal of Business Ethics, 69(2), 149-162. McGuire, J., Dow, S., & Argheyd, K. (2003). CEO incentives and corporate social performance. Journal of Business Ethics, 45(4), 341-359. McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: a theory of the firm perspective. Academy of Management Review, 26(1), 117-127. Mishra, S., & Modi, S. (2013). Positive and negative corporate social responsibility, financial leverage, and idiosyncratic risk. Journal of Business Ethics, 117(2), 431-448. Moser, D. V., & Martin, P. R. (2012). A broader perspective on corporate social responsibility research in accounting. Accounting Review, 87(3), 797-806. Murphy, K. J. (1999). Executive compensation. In: Ashenfelter, O. and Card, D., Eds., Handbook of Labor Economics, 3(2), Elsevier Science North, Holland, 2485-2563. Murphy, T. A. (1985). Million-dollar executives. Harvard Business Review, 63(4), 180-181. Park, J., Lee, H., & Kim, C. (2014). Corporate social responsibilities, consumer trust and corporate reputation: South Korean consumers` perspectives. Journal of Business Research, 67(3), 295-302. Porter, M. E., & Kramer, M. R. (2006). Strategy & society: the link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78-92. Padgett, R. C. & Galan, J.I. (2010). The effect of R&D intensity on corporate social responsibility. Journal of Business Ethics, 93(3), 407–418. Sen, S., & Bhattacharya, C. B. (2001). Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility. Journal of Marketing Research, 38(2), 225-243. Sheldon, O. (1923). The philosophy of management. London, England: Pitman. Shiu, Y. M., & Yang, S. L. (2017). Does engagement in corporate social responsibility provide strategic insurance‐like effects? Strategic Management Journal, 38(2), 455-470. Smith Jr, C. W., & Watts, R. L. (1992). The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Financial Economics, 32(3), 263-292. Sundaram, R. K., & Yermack, D. L. (2007). Pay me later: inside debt and its role in managerial compensation. Journal of Finance, 62(4), 1551-1588. Tang, Y., Mack, D. Z., & Chen, G. (2018). The differential effects of CEO narcissism and hubris on corporate social responsibility. Strategic Management Journal, 39(5), 1370-1387. Tang, Z., Hull, C. E., & Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the csr-financial performance relationship. Journal of Management Studies, 49(7), 1274-1303. Titman, S. (1984). The effect of capital structure on a firm`s liquidation decision. Journal of Financial Economics, 13(1), 137-151. van Bekkum, S. (2016). Inside debt and bank risk. Journal of Financial & Quantitative Analysis, 51(2), 359-385. Wei, C., & Yermack, D. (2011). Investor reactions to CEOs` inside debt incentives. Review of Financial Studies, 24(11), 3813-3840. Williams, R. J., & Barrett, J. D. (2000). Corporate philanthropy, criminal activity, and firm reputation: is there a link? Journal of Business Ethics, 26(4), 341-350. Yoon, Y., Gürhan-Canli, Z., & Schwarz, N. (2006). The effect of corporate social responsibility (CSR) activities on companies with bad reputations. Journal of Consumer Psychology (Taylor & Francis Ltd), 16(4), 377-390.
Description:	碩士國立政治大學會計學系 105353033
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105353033
Data Type:	thesis
DOI:	10.6814/THE.NCCU.ACCT.031.2018.F07
Appears in Collections:	[Department of Accounting] Theses

Files in This Item:

There are no files associated with this item.

社群 sharing

Loading...