题名

The Impact of Corporate Social Responsibility Awards on Corporate Misbehavior

并列篇名

企業社會責任獎項對企業不當行為之影響

DOI

10.6504/JMBR.202106_38(2).0006

作者

許景嵎(Ching-Yu Hsu)；蔡宜均(Yi-Chun Tsai)

关键词

CSR award ； corporate misbehavior ； financial restatement ； financial distress ； negative misbehavior ； 企業社會責任 ； 企業不當行為 ； 財務報表重編 ； 財務危機 ； 負面事件

期刊名称

管理學報

卷期/出版年月

38卷2期（2021 / 06 / 01）

页次

287 - 312

内容语文

英文
中文摘要

This paper empirically examines how winning CSR awards can influence corporate misbehavior. This paper uses award-winning firms identified through major media sources to measure CSR winners. We conjecture that award-winning firms, who have attracted increased public attention and gained trust and reputation, alter their wrongdoing decisions. We show that firms' misbehaviors are significantly associated with the effect of CSR winners, including three possible channels: financial restatement, financial distress, and other negative misbehavior. Further, the relationship between CSR awards and corporate wrongdoing is more pronounced for firms winning their first CSR award.
英文摘要

本文探討企業社會責任獎項（CSR awards）如何影響企業的不當行為。透過媒體所公布的企業社會責任獎項，我們預期CSR得獎企業將增加媒體曝光度、並贏得社會信任與聲譽，進而影響其進行不當行為的決策。實證結果顯示CSR獎項會顯著影響企業的三項不當行為：財務報表重編、財務危機以及其他負面事件，並在企業第一次得到CSR獎項時的效果愈明顯。
主题分类 社會科學 > 管理學
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被引用次数
  1. Nien-Tzu Yang(2023)。Corporate Social Responsibility and Stock Returns during the COVID-19 Crisis。管理學報，40(3)，277-298。
  2. (2024)。員工薪資、企業社會責任、員工生產力與公司績效－以台灣上市上櫃鋼鐵產業公司為例。輔仁管理評論，31(2)，23-66。
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