管理者異常薪酬與企業社會責任履行 關聯性之研究：中國上市公司之實證

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/30106

Title:	管理者異常薪酬與企業社會責任履行關聯性之研究：中國上市公司之實證 Abnormal Management Compensation and Corporate Social Responsibility Performance : Evidence from China
Authors:	張嘉珊 Chang, Chia Shan
Contributors:	會計學系
Keywords:	管理階層溢領酬勞少領酬勞企業社會責任 management overpayment underpayment corporate social responsibility
Date:	2015-06
Issue Date:	2015-08-05 09:47:12 (UTC+8)
Abstract:	本研究在於檢測高階管理者異常酬勞與企業社會責任履行之關聯性，研究對象為中國企業，實證期間從2009至2012年。實證結果發現，高階管理者異常酬勞絕對值與企業社會責任履行績效呈正向關係，顯示高階管理者領取超額酬勞愈多或酬勞被低付愈嚴重之公司，其企業社會責任表現成效愈佳。此結果隱含，當高階管理者領取優渥酬勞時，會傾向透過社會責任之履行，以爭取社會認同；另外，當高階管理者酬勞被低付時，也會激發其透過社會任履行，提升公司社會形象。 This study aims to examine the relationship of abnormal management compensa-tion with the performance of fulfilling corporate social responsibility. To address this issue, China’s listed companies are used in the study and the investigation period co-vers from 2009 to 2012. Our findings show that the absolute value of abnormal man-agement compensation is positively associated with the performance of fulfilling corporate social responsibility, indicating that firms better fulfil social corporate re-sponsibility either when their CEOs are highly overpaid or when underpaid. The re-sults imply that managers have a tendency to maintain better social relations through fulfilling social responsibility when they are overly paid or underpaid.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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