Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?
نویسندگان
چکیده
منابع مشابه
Corporate Governance and Executive Compensation for Corporate Social Responsibility
We link the corporate governance literature in financial economics to the agency cost perspective of Corporate Social Responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shar...
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ژورنال
عنوان ژورنال: Journal of Business Ethics
سال: 2016
ISSN: 0167-4544,1573-0697
DOI: 10.1007/s10551-015-2975-8