CEO power and corporate social responsibility decoupling

被引：49

作者：

Shahab, Yasir ^{[1
]}

Gull, Ammar Ali ^{[2
]}

Ahsan, Tanveer ^{[3
]}

Mushtaq, Rizwan ^{[4
]}

机构：

[1] Xijing Univ, Sch Accounting, Xian, Shaanxi, Peoples R China

[2] Ecole Super Sci Commerciales Angers ESSCA, Lyon, France

[3] Rennes Sch Business, Rennes, France

[4] Univ Lyon III, Iaelyon Sch Management, Lyon, France

来源：

APPLIED ECONOMICS LETTERS | 2022年 / 29卷 / 21期

关键词：

CEO power; CEO pay slice; corporate social responsibility (CSR); CSR decoupling; CSR;

D O I：

10.1080/13504851.2021.1966368

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

While extending the scarce literature on determinants of corporate social responsibility (CSR) decoupling, we examine the impact of CEO power on CSR decoupling. Using panel data of US firms for 2002-2017, we find that CEO power increases CSR decoupling. Our results remain consistent after controlling for the endogeneity problem. Aligned with the managerial power theory, our results suggest that firms with powerful CEOs are more likely to manage CSR performance through decoupling.

引用

页码：1965 / 1969

页数：5

共 50 条

[1] CEO power and corporate social responsibility
Harper, Joel
Sun, Li
AMERICAN JOURNAL OF BUSINESS, 2019, 34 (02) : 93 - 115
[2] CEO power, corporate social responsibility, and corporate performance
Tao, Wenjie
Jin, Zhanming
Qinghua Daxue Xuebao/Journal of Tsinghua University, 2015, 55 (12): : 1354 - 1360
[3] An examination of the dimensions of CEO power and corporate social responsibility
Sheikh, Shahbaz
REVIEW OF ACCOUNTING AND FINANCE, 2019, 18 (02) : 221 - 244
[4] Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling
Ammar Ali Gull
Nazim Hussain
Sana Akbar Khan
Zaheer Khan
Asif Saeed
Journal of Business Ethics, 2023, 185 : 349 - 374
[5] Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling
Gull, Ammar Ali
Hussain, Nazim
Khan, Sana Akbar
Khan, Zaheer
Saeed, Asif
JOURNAL OF BUSINESS ETHICS, 2023, 185 (02) : 349 - 374
[6] Corporate social responsibility and CEO confidence
McCarthy, Scott
Oliver, Barry
Song, Sizhe
JOURNAL OF BANKING & FINANCE, 2017, 75 : 280 - 291
[7] CEO Views on Corporate Social Responsibility
Fitzpatrick K.
Corporate Reputation Review, 2000, 3 (4) : 292 - 302
[8] CEO Locality and Corporate Social Responsibility
Chang, Dianna
Chang, Xin
Yan, Weichen
BRITISH JOURNAL OF MANAGEMENT, 2024,
[9] CEO Materialism and Corporate Social Responsibility
Davidson, Robert H.
Dey, Aiyesha
Smith, Abbie J.
ACCOUNTING REVIEW, 2019, 94 (01): : 101 - 126
[10] CEO compensation and corporate social responsibility
Jian, Ming
Lee, Kin-Wai
JOURNAL OF MULTINATIONAL FINANCIAL MANAGEMENT, 2015, 29 : 46 - 65

← 1 2 3 4 5 →