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題名 企業社會責任與執行長之調節焦點
Corporate social responsibility and CEO regulatory focus作者 謝適陽 貢獻者 詹凌菁
謝適陽關鍵詞 企業社會責任
調節焦點
促進焦點
防禦焦點
心理特質
Corporate social responsibility
Regulatory focus theory
Promotion focus
Prevention focus
Psychological attitude日期 2017 上傳時間 1-Mar-2017 17:03:17 (UTC+8) 摘要 進入21世紀,公司對履行企業社會責任的概念越來越重視。然而,先前的研究較少注重於何種因素驅使公司朝永續企業發展,本研究從心理學調節焦點的角度探討公司執行長的心理特質是否對社會責任的履行有重要影響,而調節焦點把一般人區分為促進焦點與防禦焦點。 本文依據S&P1500中4714個樣本觀察值,利用各公司致股東報告書裡的關鍵字衡量樣本公司執行長的調節焦點強度。實證結果發現,擁有高促進焦點的執行長與企業社會責任的缺失有負向關係,而高防禦焦點的執行長則會降低公司社會責任的優勢並產生較多缺失。這些結果代表不同心理特質的執行長,由於對達成目標的方式也不同,進而影響到實際公司的策略結果。本研究結果對公司董事會、提名委員會及其他利關係人在選任高階經理人以推行企業社會責任時具有重要意涵。 參考文獻 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。EnglishAaker, 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. 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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. 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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. 描述 碩士
國立政治大學
會計學系
103353002資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353002 資料類型 thesis dc.contributor.advisor 詹凌菁 zh_TW dc.contributor.author (Authors) 謝適陽 zh_TW dc.creator (作者) 謝適陽 zh_TW dc.date (日期) 2017 en_US dc.date.accessioned 1-Mar-2017 17:03:17 (UTC+8) - dc.date.available 1-Mar-2017 17:03:17 (UTC+8) - dc.date.issued (上傳時間) 1-Mar-2017 17:03:17 (UTC+8) - dc.identifier (Other Identifiers) G0103353002 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/106816 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 103353002 zh_TW dc.description.abstract (摘要) 進入21世紀,公司對履行企業社會責任的概念越來越重視。然而,先前的研究較少注重於何種因素驅使公司朝永續企業發展,本研究從心理學調節焦點的角度探討公司執行長的心理特質是否對社會責任的履行有重要影響,而調節焦點把一般人區分為促進焦點與防禦焦點。 本文依據S&P1500中4714個樣本觀察值,利用各公司致股東報告書裡的關鍵字衡量樣本公司執行長的調節焦點強度。實證結果發現,擁有高促進焦點的執行長與企業社會責任的缺失有負向關係,而高防禦焦點的執行長則會降低公司社會責任的優勢並產生較多缺失。這些結果代表不同心理特質的執行長,由於對達成目標的方式也不同,進而影響到實際公司的策略結果。本研究結果對公司董事會、提名委員會及其他利關係人在選任高階經理人以推行企業社會責任時具有重要意涵。 zh_TW dc.description.tableofcontents 摘要 IAbstract IIContents IIIAppendix VI1. Introduction 12. Literature Review 6 2.1 CSR Definition and Development 6 2.2 Business Performance and CSR 8 2.3 Compensation Structure and CSR 12 2.4 Regulatory Focus 14 2.4.1 Regulatory Focus Theory 14 2.4.2 Promotion Focus 15 2.4.3 Prevention Focus 16 2.4.4 Regulatory Fit 16 2.4.5 Regulatory Focus on Entrepreneurship 173. Hypothesis Development 18 3.1 Promotion Focused CEO in CSR strategy 19 3.2 Prevention Focused CEO in CSR strategy 204. Methodology 21 4.1 Data 21 4.2 Measurement 23 4.2.1 CSR Measures 23 4.2.2 Regulatory Focus Measures 23 4.3 Regression Models 25 4.4 Sample Selection 295. Empirical Results 31 5.1 Descriptive Statistics 31 5.2 Correlation Matrix 33 5.3 Multivariate Regressions 366. Additional Tests 39 6.1 Total CSR as an Alternative Measure of CSR Strengths and Concerns 39 6.2 Sales Growth 39 6.3 The Causality of Corporate Governance and CSR 41 6.4 The Net Effect of Promotion and Prevention Foci on CSR 43 6.5 The Breakdown on CSR_CON 45 7. Conclusion 50 References 56 zh_TW dc.format.extent 2290813 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353002 en_US dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) 調節焦點 zh_TW dc.subject (關鍵詞) 促進焦點 zh_TW dc.subject (關鍵詞) 防禦焦點 zh_TW dc.subject (關鍵詞) 心理特質 zh_TW dc.subject (關鍵詞) Corporate social responsibility en_US dc.subject (關鍵詞) Regulatory focus theory en_US dc.subject (關鍵詞) Promotion focus en_US dc.subject (關鍵詞) Prevention focus en_US dc.subject (關鍵詞) Psychological attitude en_US dc.title (題名) 企業社會責任與執行長之調節焦點 zh_TW dc.title (題名) Corporate social responsibility and CEO regulatory focus en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 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。EnglishAaker, 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. 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