1. NCCU Academic Hub
  2. 學術產出
  3. College of Commerce
  4. Theses
  5. Item

學術產出-Theses

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

  • No doi shows Citation Infomation
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。
English
Aaker, 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. Do corporate global environmental standards create or destroy market value? Management Science 46(8): 1059-1074.
Eggers, J. P., and S. Kaplan. 2009. Cognition and renewal: Comparing CEO and organizational effects on incumbent adaptation to technical change. Organization Science 20(2): 461-477.
Fanelli, A., Misangyi, V. F., and H. L. Tosi. 2009. In charisma we trust: The effects of CEO charismatic visions on securities analysts. Organization Science 20(6): 1011-1033.
Förster, J., E. T. Higgins, and A. T. Bianco. 2003. Speed/accuracy decisions in task performance: Built-in trade-off or separate strategic concerns? Organizational Behavior and Human Decision Processes 90(1): 148-164.
Francis, M.E., J. W. Pennebaker. Dallas, TX: Southern Methodist University; 1993. LIWC: Linguistic Inquiry and Word Count
Freeman, R. E., 1994. The Politics of doing well by doing good holder Theory: Some Future Directions. Business Ethics Quarterly 4(4): 409-421.
Freeman, R. E., 1984. 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. Academy of Management Review 9(2): 193-206.
Harjoto, M. A., and H. Jo. 2011. Corporate governance and CSR nexus. Journal of Business Ethics 100(1), 45-67.
Hartman, C. and C. Beck-Dudley. 1999. Marketing Strategies and the Search for Virtue: A Case Analysis of the Body Shop, International. Journal of Business Ethics 20(3): 249-263.
Higgins, E. T. 1997. Beyond pleasure and pain. American Psychologist 52(12): 1280-1300.
Higgins, E. T. 2000. Making a good decision: Value from fit. American Psychologist 55(11): 1217-1230.
Higgins, E. T. 2005. Value from regulatory fit. Current Directions in Psychological Science 14(4): 209-213.
Higgins, E. T., I. Silberman. 1998. Development of regulatory focus: Promotion and prevention as ways of living. New York, NY, US: Cambridge University Press. pp. 78-113.
Higgins, E. T., and S. Spiegel. 2004. Promotion and prevention strategies for self-regulation: A motivated cognition perspective. In R. F. Baumeister and K. D. Vohs (Eds.), Handbook of self-regulation: Research, theory, and applications: 171-187. New York: Guilford Press.
Huang, X., L. Watson. 2015. Corporate social responsibility research in accounting. Journal of Accounting Literature 34: 1-16.
Jamali, D., A. M. Safieddine, and M. Rabbath. 2008. Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review 16(5): 443-459.
Jaskiewicz, P., and A. A. Luchak. 2013. Explaining performance differences between family firms with family and nonfamily CEOs: it`s the nature of the tie to the family that counts! Entrepreneurship Theory and Practice 37(6): 1361-1367.
Jo, H., and M. A. Harjoto. 2012. The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics 106(1): 53-72.
Johnson, H. L. 1971. Business in Contemporary Society: Framework and issues. Belmont, CA: Wadsworth.
Johnson, P. D., M. B. Smith, J. C. Wallace, A. D. Hill, and R. A. Baron. 2015. A Review of Multilevel Regulatory Focus in Organizations. Journal of Management 41(5): 1501-1529.
Johnson, R. E., and L. Steinman. 2009. Use of implicit measures for organizational research: An empirical example. Canadian Journal of Behavioural Science 41(4): 202.
Kane, E.J. 2002. Using Deferred Compensation to Strengthen the Ethics of Financial Regulation. Journal of Banking and Finance 26(9):1919-1933.
Kaplan, S. 2008. Cognition, capabilities, and incentives: assessing firm response to the fiber-optic revolution. Academy of Management Journal 51(4): 672-695.
Kim, Y., M. S. Park, and B. Wier. 2012. Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review 87(3): 761-796.
Kinder, P. D., S. D. Lydenberg, and A. L. Domini. 1990. Social screens key to ratings. Cambridge, MA: Kinder, Lydenberg & Domini & Co.
Lanaj, K., C. H. Chang, and R. E. Johnson. 2012. Regulatory focus and work-related outcomes: A review and meta-analysis. Psychological Bulletin 138(5): 998-1034.
Mahoney L, L. Thorne. 2006. An examination of the structure of executive compensation and corporate social responsibility: a Canadian investigation. Journal of Business Ethics 69(2): 149-162.
Margolis J. D., J. P. Walsh. 2003. Misery loves company: rethinking social initiatives by business. Administrative Science Quarterly 48(2): 268-305.
Mattingly, J. E., and S. Berman. 2006. Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenburg Domini ratings data. Business and Society 45(1): 1-27.
McClelland, P. L., X. Liang, and V. L. Barker. 2010. CEO commitment to the status quo: Replication and extension using content analysis. Journal of Management 36(5): 1251-1277.
McGuire, J. W. 1963. Business and Society. New York: McGraw-Hill
McGuire, J. B., A. Sundgren, and T. Schneeweiss. 1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal 31(4): 854-872.
McGuire J., S. Dow, and K. Argheyd. 2003. CEO Incentives and Corporate Social Performance. Journal of Business Ethics 45(4): 341-359.
McKendall, M., C. Sanchez and P. Sicilian. 1999. Corporate Governance and Corporate Illegality: The Effects of Board Structure on Environmental Violations’, International Journal of Organizational Analysis 7(3): 201-223.
McWilliams, A. and D. Siegel. 2000. Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal 21(5): 603-610.
Moskowitz, M. 1972. Choosing Socially Responsible Stocks. Business and Society 1(1): 71-75.
Murphy, K. 2000. Performance Standards in Incentive Contracts. Journal of Accounting and Economics 30(3): 245-278.
Nadkarni, S. and P. Herrmann. 2010. CEO personality, strategic, flexibility, and firm performance: The case of the business process outsourcing industry. Academy of Management Journal 53(5): 1050-1073.
Oliver, C. 1997. Sustainable competitive advantage: Combining institutional and resource-based views. Strategic Management Journal 18(9): 697-714.
Parker, L. 2014. Corporate social accountability through action: Contemporary insights from British industrial pioneers. Accounting, Organizations and Society 39(8) 632-659.
Scholer, A. A., and E. T. Higgins. 2008. Distinguishing levels of approach and avoidance: An analysis using regulatory focus theory. In A. J. Elliot (Ed.), Handbook of approach and avoidance motivation: 489-503. New York: Psychology Press.
Surroca, J., J. A Tribo, and S. Waddock. 2010. Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal 31(5): 463-490.
Tausczik, Y. R., and J. W. Pennebaker. 2010. The Psychological Meaning of Words: LIWC and Computerized Text Analysis Methods. Journal of Language and Social Psychology 29(1): 24-54.
Thornton, G. 2008. Corporate Social Responsibility: A necessity not a choice. 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) 2017en_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) G0103353002en_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) 103353002zh_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 I
Abstract II
Contents III
Appendix VI
1. Introduction 1
2. 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 17
3. Hypothesis Development 18
3.1 Promotion Focused CEO in CSR strategy 19
3.2 Prevention Focused CEO in CSR strategy 20
4. 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 29
5. Empirical Results 31
5.1 Descriptive Statistics 31
5.2 Correlation Matrix 33
5.3 Multivariate Regressions 36
6. 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/#G0103353002en_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 responsibilityen_US
dc.subject (關鍵詞) Regulatory focus theoryen_US
dc.subject (關鍵詞) Promotion focusen_US
dc.subject (關鍵詞) Prevention focusen_US
dc.subject (關鍵詞) Psychological attitudeen_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 focusen_US
dc.type (資料類型) thesisen_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。
English
Aaker, 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. Do corporate global environmental standards create or destroy market value? Management Science 46(8): 1059-1074.
Eggers, J. P., and S. Kaplan. 2009. Cognition and renewal: Comparing CEO and organizational effects on incumbent adaptation to technical change. Organization Science 20(2): 461-477.
Fanelli, A., Misangyi, V. F., and H. L. Tosi. 2009. In charisma we trust: The effects of CEO charismatic visions on securities analysts. Organization Science 20(6): 1011-1033.
Förster, J., E. T. Higgins, and A. T. Bianco. 2003. Speed/accuracy decisions in task performance: Built-in trade-off or separate strategic concerns? Organizational Behavior and Human Decision Processes 90(1): 148-164.
Francis, M.E., J. W. Pennebaker. Dallas, TX: Southern Methodist University; 1993. LIWC: Linguistic Inquiry and Word Count
Freeman, R. E., 1994. The Politics of doing well by doing good holder Theory: Some Future Directions. Business Ethics Quarterly 4(4): 409-421.
Freeman, R. E., 1984. 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. Academy of Management Review 9(2): 193-206.
Harjoto, M. A., and H. Jo. 2011. Corporate governance and CSR nexus. Journal of Business Ethics 100(1), 45-67.
Hartman, C. and C. Beck-Dudley. 1999. Marketing Strategies and the Search for Virtue: A Case Analysis of the Body Shop, International. Journal of Business Ethics 20(3): 249-263.
Higgins, E. T. 1997. Beyond pleasure and pain. American Psychologist 52(12): 1280-1300.
Higgins, E. T. 2000. Making a good decision: Value from fit. American Psychologist 55(11): 1217-1230.
Higgins, E. T. 2005. Value from regulatory fit. Current Directions in Psychological Science 14(4): 209-213.
Higgins, E. T., I. Silberman. 1998. Development of regulatory focus: Promotion and prevention as ways of living. New York, NY, US: Cambridge University Press. pp. 78-113.
Higgins, E. T., and S. Spiegel. 2004. Promotion and prevention strategies for self-regulation: A motivated cognition perspective. In R. F. Baumeister and K. D. Vohs (Eds.), Handbook of self-regulation: Research, theory, and applications: 171-187. New York: Guilford Press.
Huang, X., L. Watson. 2015. Corporate social responsibility research in accounting. Journal of Accounting Literature 34: 1-16.
Jamali, D., A. M. Safieddine, and M. Rabbath. 2008. Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review 16(5): 443-459.
Jaskiewicz, P., and A. A. Luchak. 2013. Explaining performance differences between family firms with family and nonfamily CEOs: it`s the nature of the tie to the family that counts! Entrepreneurship Theory and Practice 37(6): 1361-1367.
Jo, H., and M. A. Harjoto. 2012. The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics 106(1): 53-72.
Johnson, H. L. 1971. Business in Contemporary Society: Framework and issues. Belmont, CA: Wadsworth.
Johnson, P. D., M. B. Smith, J. C. Wallace, A. D. Hill, and R. A. Baron. 2015. A Review of Multilevel Regulatory Focus in Organizations. Journal of Management 41(5): 1501-1529.
Johnson, R. E., and L. Steinman. 2009. Use of implicit measures for organizational research: An empirical example. Canadian Journal of Behavioural Science 41(4): 202.
Kane, E.J. 2002. Using Deferred Compensation to Strengthen the Ethics of Financial Regulation. Journal of Banking and Finance 26(9):1919-1933.
Kaplan, S. 2008. Cognition, capabilities, and incentives: assessing firm response to the fiber-optic revolution. Academy of Management Journal 51(4): 672-695.
Kim, Y., M. S. Park, and B. Wier. 2012. Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review 87(3): 761-796.
Kinder, P. D., S. D. Lydenberg, and A. L. Domini. 1990. Social screens key to ratings. Cambridge, MA: Kinder, Lydenberg & Domini & Co.
Lanaj, K., C. H. Chang, and R. E. Johnson. 2012. Regulatory focus and work-related outcomes: A review and meta-analysis. Psychological Bulletin 138(5): 998-1034.
Mahoney L, L. Thorne. 2006. An examination of the structure of executive compensation and corporate social responsibility: a Canadian investigation. Journal of Business Ethics 69(2): 149-162.
Margolis J. D., J. P. Walsh. 2003. Misery loves company: rethinking social initiatives by business. Administrative Science Quarterly 48(2): 268-305.
Mattingly, J. E., and S. Berman. 2006. Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenburg Domini ratings data. Business and Society 45(1): 1-27.
McClelland, P. L., X. Liang, and V. L. Barker. 2010. CEO commitment to the status quo: Replication and extension using content analysis. Journal of Management 36(5): 1251-1277.
McGuire, J. W. 1963. Business and Society. New York: McGraw-Hill
McGuire, J. B., A. Sundgren, and T. Schneeweiss. 1988. Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal 31(4): 854-872.
McGuire J., S. Dow, and K. Argheyd. 2003. CEO Incentives and Corporate Social Performance. Journal of Business Ethics 45(4): 341-359.
McKendall, M., C. Sanchez and P. Sicilian. 1999. Corporate Governance and Corporate Illegality: The Effects of Board Structure on Environmental Violations’, International Journal of Organizational Analysis 7(3): 201-223.
McWilliams, A. and D. Siegel. 2000. Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal 21(5): 603-610.
Moskowitz, M. 1972. Choosing Socially Responsible Stocks. Business and Society 1(1): 71-75.
Murphy, K. 2000. Performance Standards in Incentive Contracts. Journal of Accounting and Economics 30(3): 245-278.
Nadkarni, S. and P. Herrmann. 2010. CEO personality, strategic, flexibility, and firm performance: The case of the business process outsourcing industry. Academy of Management Journal 53(5): 1050-1073.
Oliver, C. 1997. Sustainable competitive advantage: Combining institutional and resource-based views. Strategic Management Journal 18(9): 697-714.
Parker, L. 2014. Corporate social accountability through action: Contemporary insights from British industrial pioneers. Accounting, Organizations and Society 39(8) 632-659.
Scholer, A. A., and E. T. Higgins. 2008. Distinguishing levels of approach and avoidance: An analysis using regulatory focus theory. In A. J. Elliot (Ed.), Handbook of approach and avoidance motivation: 489-503. New York: Psychology Press.
Surroca, J., J. A Tribo, and S. Waddock. 2010. Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal 31(5): 463-490.
Tausczik, Y. R., and J. W. Pennebaker. 2010. The Psychological Meaning of Words: LIWC and Computerized Text Analysis Methods. Journal of Language and Social Psychology 29(1): 24-54.
Thornton, G. 2008. Corporate Social Responsibility: A necessity not a choice. 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.		zh_TW