CEO权力构成与企业社会责任:董事会独立性的调节作用

IF 16.4 1区 化学 Q1 CHEMISTRY, MULTIDISCIPLINARY
Yanzhao Liu, C. Hooy
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引用次数: 0

摘要

摘要本研究的目的是探讨ceo权力与企业社会责任(CSR)的整体及组成部分之间的关系。此外,我们还检验了董事会独立性对ceo权力和企业社会责任关系的调节作用。我们以2010年至2020年的中国上市公司为样本,对22182家公司进行了年度观察。分析表明,ceo权力总量和结构性权力与企业社会责任负相关,而所有权、专家权力和声望权力与企业社会责任正相关。此外,我们发现董事会独立性对ceo权力和企业社会责任具有不同的调节作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Components of CEO Power and Corporate Social Responsibility: The Moderating Role of Board Independence
ABSTRACT The purpose of this research is to explore the relationship between overall and components of CEOs power and Corporate Social Responsibility (CSR). Besides, we test the moderating influence of board independence on CEOs power and CSR relationship. We focused on public listed companies in China over a sample period of 2010–2020 with 22,182 firm-year observations. Our analysis shows that the total of CEOs power and structural power are negatively correlated with CSR, but ownership, expert and prestige power are positively correlated with CSR. Moreover, we find that board independence has different moderating effects on CEOs power and CSR.
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来源期刊
Accounts of Chemical Research
Accounts of Chemical Research 化学-化学综合
CiteScore
31.40
自引率
1.10%
发文量
312
审稿时长
2 months
期刊介绍: Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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