The Effect of Executives on Corporate Social Performance

• Main Authors: Chia-Chuan Kuo, 郭家全
• Other Authors: 廖芝嫻
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/04288388312341140071

碩士 === 國立臺灣大學 === 會計學研究所 === 104 === This study investigates whether individual top executives have incremental effects on corporate social performance. To identify executive effects, we construct a data that tracks the movement of 1,372 executives across 956 firms over the sample period of 1992 to 2013. Results indicate that individual executives, including the CEO, CFO, and other executives, play a significant role in determining corporate social performance. We further test whether the effect can be explained by gender and age of the executives. We find that female executives and younger executives exhibit better corporate social performance.