Employee Bonus and Firm performance - CSR as the Mediating Variable
碩士 === 中原大學 === 會計研究所 === 104 === This study examines the issues related to corporate social responsibility (CSR) and employee bonus. Original sample is selected from the award-winning companies of the Commonwealth Magazine and the Global View Monthly in corporate social responsibility over the peri...
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| Format: | Others |
| Language: | en_US |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/60242481651815124703 |
| Summary: | 碩士 === 中原大學 === 會計研究所 === 104 === This study examines the issues related to corporate social responsibility (CSR) and employee bonus. Original sample is selected from the award-winning companies of the Commonwealth Magazine and the Global View Monthly in corporate social responsibility over the period from 2008 to 2014. The results show that firms with higher employee bonus tend to have more CSR. Then, after controlling for CSR performance, the impact of employee bonus on the firm’s performance is lifted, thereby showing that CSR performance serve as the mediator between employee bonus and firm performance.
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