CEO Materialism and Corporate Social Responsibility

Davidson Robert H.; Dey Aiyesha; Smith Abbie J.

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CEO Materialism and Corporate Social Responsibility

机译：首席执行官唯物主义与企业社会责任

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We study the role of individual CEOs in explaining corporate social responsibility (CSR) scores. We find that CEO fixed effects explain 59 percent of the variation in CSR scores, whereas firm fixed effects explain 23 percent of the variation in CSR scores. Specifically, firms led by materialistic CEOs have lower CSR scores, fewer strengths, and more weaknesses. Finally, we document that CSR scores in firms with non-materialistic CEOs are positively associated with accounting and stock price performance. In contrast, CSR scores in firms with materialistic CEOs are unrelated to profitability.

机译：我们研究了个人CEO在解释企业社会责任（CSR）得分中的作用。我们发现，CEO固定效应解释了CSR分数变化的59％，而公司固定效应解释了CSR分数变化的23％。具体来说，以唯物主义的CEO领导的公司的CSR得分更低，优势更少，劣势也更多。最后，我们证明了具有非实质性CEO的公司的CSR得分与会计和股价表现呈正相关。相反，拥有实质性CEO的公司的CSR分数与盈利能力无关。

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来源
《Accounting Review》 |2019年第1期|101-126|共26页
作者
Davidson Robert H.; Dey Aiyesha; Smith Abbie J.;
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作者单位

Virginia Polytech Inst & State Univ, Blacksburg, VA 24061 USA;

Harvard Univ, Cambridge, MA 02138 USA;

Univ Chicago, Chicago, IL 60637 USA;

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原文格式 PDF
正文语种 eng
中图分类
关键词
executive materialism; corporate social responsibility; firm performance;

机译：执行唯物主义;企业社会责任;稳健绩效;

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CEO Materialism and Corporate Social Responsibility

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