The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
نویسندگان
چکیده
The aim of this research was to provide further evidence the impact power Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore moderating role CEO compensation linked shareholder return association between and CSR theories used follow agency theory stakeholder sample comprised 9182 international firm-year observations collected from Thomson Reuters database 2009 2018. Our model estimated using generalized method moments (GMM) estimator. results found that positively associated with disclosure, contrary our expectations. also shows plays a positive relationship reporting.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2021
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su13063197