| dc.contributor | 會計評論 | |
| dc.creator (作者) | 賴淑妙;劉志諒;巫仲岳 | |
| dc.creator (作者) | Lai, Shu-miao;Liu, Chih-liang;Wu, Chung-yueh | |
| dc.date (日期) | 2025-01 | |
| dc.date.accessioned | 14-Oct-2025 10:00:11 (UTC+8) | - |
| dc.date.available | 14-Oct-2025 10:00:11 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Oct-2025 10:00:11 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/159862 | - |
| dc.description.abstract (摘要) | 本研究以2005 年至2022 年間台灣經濟新報（Taiwan Economic Journal， 簡稱TEJ）中媒體揭露之企業社會責任負面新聞資料，探討企業發生社會責任 負面事件與事件嚴重程度對上市櫃公司執行長(CEO)異動及薪酬紅利之影響。 實證結果顯示，媒體報導企業社會責任負面事件與CEO 異動機率呈顯著正相 關。其次，社會責任負面事件的嚴重程度愈高（負面事件強度、頻率愈高及 受罰金額愈大），後續年度CEO 異動機率愈高。再者，企業發生社會負面事 件及事件的嚴重程度與CEO 後續年度之薪資及現金與股票基礎之紅利呈顯著 負相關。最後，公司社會責任績效愈好、產業成長機會愈高以及董事會穩健 度愈高則會強化前述企業社會責任負面事件的發生及嚴重程度與後續年度 CEO 異動率之正向關係。此研究結果對企業社會責任負面事件與CEO 的異動 率及薪酬之關聯性，提供新的洞察。 | |
| dc.description.abstract (摘要) | This study explores how the presence and severity of negative corporate social responsibility (i.e., NCSR) events affect CEO turnovers and CEO compensations by collecting data from the Taiwan Economic Journal (TEJ) database from 2005 to 2022. The results show that companies likely terminate senior executives in subsequent years on NCSR events, resulting in CEO turnovers. Moreover, we find that the severity of NCSR is positively related to CEO turnovers. Similarly, the presence and severity of NCSR events are negatively related to CEO compensations. The positive relation between NCSR events and CEO turnovers is stronger for firms with higher CSR performance, higher industry growth opportunities, and lower board member turnover. Consequently, this research offers new insights into NCSR events’ impact on CEO turnovers and compensations. | |
| dc.format.extent | 895553 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 會計評論, 80, 105-151 | |
| dc.subject (關鍵詞) | 不負責任事件; 執行長異動; 執行長薪酬; 利害關係人 | |
| dc.subject (關鍵詞) | Negative corporative social responsibility events; CEO turnover; CEO compensation; Stakeholder | |
| dc.title (題名) | 企業社會責任負面事件對執行長異動及薪酬之影響 | |
| dc.title (題名) | The Effect of Negative Corporate Social Responsibility Events on CEO Turnovers and CEO Compensations | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6552/JOAR.202501_(80).0003 | |
| dc.doi.uri (DOI) | http://doi.org/10.6552/JOAR.202501_(80).0003 | |
