| dc.contributor | 會計系 | |
| dc.creator (作者) | 李佳玲 | |
| dc.creator (作者) | Hao, Jong-Yu Paula;Lee, Chia-Ling | |
| dc.date (日期) | 2026-04 | |
| dc.date.accessioned | 7-May-2026 10:20:19 (UTC+8) | - |
| dc.date.available | 7-May-2026 10:20:19 (UTC+8) | - |
| dc.date.issued (上傳時間) | 7-May-2026 10:20:19 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182321 | - |
| dc.description.abstract (摘要) | This study examines whether CEO organizational identification (OI) influences corporate social responsibility (CSR) performance. Using an archival-based measure of CEO OI, we find a positive association between CEO OI and firm CSR outcomes. This finding is consistent with the idea that CEOs who strongly identify with their organizations prioritize long-term value over personal gain. The relationship is more pronounced in firms pursuing a product differentiation strategy and in settings with higher cost of equity or firm risk. Additional analyses show that the effect is stronger for CEOs in the early stages of their tenure and is concentrated in CSR categories related to employee relations and the environment. We also find that both top-down and bottom-up dimensions of CEO OI contribute significantly to CSR. This study contributes to the literature by highlighting the role of CEO psychological orientation, measured using publicly available archival data, in shaping firm-level social responsibility. | |
| dc.format.extent | 101 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Journal of International Accounting Research, pp.1-29 | |
| dc.subject (關鍵詞) | organizational identification; corporate social responsibility (CSR); agency costs; stakeholder theory; stewardship theory | |
| dc.title (題名) | Unity or Individuality: Exploring the Impact of CEO Organizational Identification on Corporate Social Responsibility | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.2308/JIAR-2025-020 | |
| dc.doi.uri (DOI) | https://doi.org/10.2308/JIAR-2025-020 | |
