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題名：高階經理人薪酬、性別與企業社會責任之探討
書刊名：管理資訊計算
作者：黃惠君／蘇淑慧 引用關係／盧正宗
作者(外文)：Huang, Hui-chun／Sue, Shu-hui／Lu, Cheng-tsung
出版日期：2017
卷期：6:特刊2
頁次：頁158-170
主題關鍵詞：企業社會責任；高階經理人薪酬；性別；Corporate social responsibility；Executive compensation；Manager gender
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:69
  • 點閱點閱:11
本研究探討高階經理人薪酬、性別與企業執行企業社會責任之關聯性，除了檢測高階經理人總薪酬外， 另將總薪酬分為現金薪酬跟權益薪酬。此外，過去文獻指出，性別差異會影響人格特質、行事作風及決策之執行，本研究進一步探討高階經理人之性別是否會影響薪酬與企業執行企業社會責任之關聯性。本研究以天下雜誌「企業公民Top50」作為企業具有社會責任之代理衡量變數。實證結果顯示，高階經理人薪酬與企業社會責任呈現顯著正向關聯，表示高階經理人薪酬愈高的公司，愈可能履行企業社會責任。本研究亦進一步發現，女性經理人薪酬愈高，公司獲選為企業社會責任公司之機率愈高，顯示性別之差異會影響管理風格甚至是公司管理決策。
The purpose of this study is to examine whether corporate social responsibility is associated with executive compensation which is further decomposed of cash-based compensation and equity-based compensation. Since prior research indicates that the managers gender would affect their personal characteristic and decision making, this study further investigate whether manager gender affect the relationship between executive compensation and corporate social responsibility. The empirical results show that higher executive compensation is positively associated with corporate social responsibility, implying that managers satisfied with their compensation are more likely to lead the companies to perform corporate social responsibility. Furthermore, the results show that female managers with higher compensation is significantly positive with corporate social responsibility, indicating that manger gender could be an important factor that influence the leadership style and further firms' decision to perform corporate social responsibility.
期刊論文
1.方妙玲(20080600)。高階主管薪資與財務績效及社會績效之關聯性：代理理論及利害關係人理論觀點。企業管理學報，77，47-80。new window  延伸查詢new window
2.黃瓊瑤、方世榮、陳育成(20120600)。家族控制與企業社會責任績效之關聯性。中山管理評論，20(2)，673-711。new window  延伸查詢new window
3.Brammer, Stephen J.、Pavelin, Stephen(2006)。Corporate Reputation and Social Performance: The Importance of Fit。Journal of Management Studies，43(3)，435-455。  new window
4.Bowman, G. W.、Worthy, N. B.、Greyser, S. A.(1965)。Are women executives people。Harvard Business Review，43(4)，14-33。  new window
5.Carmeli, Abraham、Gilat, Gershon、Waldman, David A.(2007)。The role of perceived organizational performance in organizational identification, adjustment and job performance。Journal of Management Studies，44(6)，972-992。  new window
6.Chen, C. Y.(2002)。Additional evidence on the association between director stock ownership and incentive compensation。Review of Quantitative Finance and Accounting，19(1)，21-44。  new window
7.Friedman, M.(1970)。The social responsibility of business is to increase its profits。New York Times Magazine，3(13)，32-33。  new window
8.Jalilvand, A.、Harris, R. S.(1984)。Corporate behavior in adjusting to capital structure and dividend targets: An econometric study。Journal of Finance，39(1)，127-145。  new window
9.Mahoney, Lois Schafer、Thorn, Linda(2006)。An examination of the structure of executive compensation and corporate social responsibility: A Canadian investigation。Journal of Business Ethics，69(2)，149-162。  new window
10.Powell, G. N.、Butterfield, D. A.(1979)。The "good manager": Masculine or androgynous?。Academy of Management Journal，22(2)，395-403。  new window
11.Poddi, L.、Vergalli, S.(2009)。Does corporate social responsibility affect the performance of firms。Fondazione Enri Enrico Mattei，52(09)，16-21。  new window
12.Ntim, C. G.、Soobaroyen, T.(2013)。Corporate governance and performance in socially responsible corporations: New empirical insights from a Neo-Institutional framework。Corporate Governance: An International Review，21(5)，468-494。  new window
13.Rosener, J. B.(1990)。Ways women lead。Harvard Business Review，68(6)，119-125。  new window
14.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。  new window
15.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
16.陳明園、石雅慧(20041200)。高階經理人薪酬--代理理論與競賽理論之實證研究。臺大管理論叢，15(1)，131-166。new window  延伸查詢new window
17.Porter, Michael E.、Kramer, Mark R.(2006)。Strategy and society。Harvard Business Review，84(12)，78-92。  new window
18.Wood, Donna J.(1991)。Corporate social performance revisited。Academy of Management Review，16(4)，691-718。  new window
19.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics，32(3)，263-292。  new window
20.Weir, C.、Laing, D.、McKnight, P. J.(2003)。Internal and external governance mechanisms: their impact on the performance of large UK public companies。Journal of Business Finance and Accounting，29(5/6)，579-611。  new window
21.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics，16(1-3)，55-100。  new window
22.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。  new window
23.洪雪卿、陳薇如、傅雁鈴(20131200)。影響企業社會責任績效之重要因素為何？。商管科技季刊，14(4)，405-441。new window  延伸查詢new window
24.Carroll, Archie B.(1991)。The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders。Business Horizons，34(4)，39-48。  new window
25.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research，25(Suppl.)，85-125。  new window
26.McWilliams, Abagail、Siegel, Donald S.(2000)。Corporate social responsibility and financial performance: Correlation or misspecification?。Strategic Management Journal，21(5)，603-609。  new window
27.Shen, Chung-Hua、Chang, Yuan(2009)。Ambition versus conscience, does corporate social responsibility pay off? The application of matching methods。Journal of Business Ethics，88(Suppl. 1)，133-153。  new window
28.Clarkson, Max B. E.(1995)。A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance。The Academy of Management Review，20(1)，92-117。  new window
學位論文
1.林婉婷(2012)。高階經理人薪酬結構與企業社會責任績效之關聯性(碩士論文)。國立雲林科技大學。  延伸查詢new window
圖書
1.Helgesen, S.(1995)。The female advantage: Women's ways of leadership。New York：Doubleday Currency。  new window
2.Bowen, Howard R.(1953)。Social Responsibilities of the Businessman。Harper and Row。  new window
 
 
 
 
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