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    政大機構典藏 > 商學院 > 企業管理學系 > 會議論文 >  Item 140.119/115524


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    題名: CEO Overconfidence and Impression Management Through CSR Reporting
    作者: 蘇威傑
    Sauerwald, Steve;Su, Weichieh
    貢獻者: 國際經營與貿易學系
    關鍵詞: CEO overconfidence;Corporate governance;CSR reporting
    日期: 2016-01
    上傳時間: 2018-01-08 12:35:45 (UTC+8)
    摘要: This study examines whether corporate social responsibility (CSR) reporting is influenced by the cognitive characteristics of the CEO. Grounded in the impression management literature, we propose that overconfident CEOs use a more positive tone in their CSR reporting because this reflects their perceived "above average" abilities to manage their firm`s CSR practices and performance. We also advance corporate governance research by showing that this positive relationship is more salient when CEOs are large shareholders because CEOs become more powerful and confident to impose their biased impressions on the firm. Finally, we show that the board of directors may mitigate overconfident CEOs` usage of positive tone in CSR reporting when directors have more CSR experiences or have incentives to monitor CSR reporting. We find empirical support for our arguments in a sample of S&P 500 firms for the period 2006-2013.
    關聯: Academy of Management Proceedings, 2016 (Meeting Abstract Supplement) 11425
    資料類型: conference
    DOI 連結: http://dx.doi.org/10.5465/AMBPP.2016.11425abstract
    DOI: 10.5465/AMBPP.2016.11425abstract
    顯示於類別:[企業管理學系] 會議論文

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