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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/106816
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/106816


    Title: 企業社會責任與執行長之調節焦點
    Corporate social responsibility and CEO regulatory focus
    Authors: 謝適陽
    Contributors: 詹凌菁
    謝適陽
    Keywords: 企業社會責任
    調節焦點
    促進焦點
    防禦焦點
    心理特質
    Corporate social responsibility
    Regulatory focus theory
    Promotion focus
    Prevention focus
    Psychological attitude
    Date: 2017
    Issue Date: 2017-03-01 17:03:17 (UTC+8)
    Abstract: 進入21世紀,公司對履行企業社會責任的概念越來越重視。然而,先前的研究較少注重於何種因素驅使公司朝永續企業發展,本研究從心理學調節焦點的角度探討公司執行長的心理特質是否對社會責任的履行有重要影響,而調節焦點把一般人區分為促進焦點與防禦焦點。
    本文依據S&P1500中4714個樣本觀察值,利用各公司致股東報告書裡的關鍵字衡量樣本公司執行長的調節焦點強度。實證結果發現,擁有高促進焦點的執行長與企業社會責任的缺失有負向關係,而高防禦焦點的執行長則會降低公司社會責任的優勢並產生較多缺失。這些結果代表不同心理特質的執行長,由於對達成目標的方式也不同,進而影響到實際公司的策略結果。本研究結果對公司董事會、提名委員會及其他利關係人在選任高階經理人以推行企業社會責任時具有重要意涵。
    Reference: Chinese
    黃瓊瑤、王癸元、張鳳真,2013,企業社會責任事件宣告與股價異常報酬之研究,當代會計,第十四卷第二期:175-204頁。
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    Description: 碩士
    國立政治大學
    會計學系
    103353002
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353002
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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