Executive Characteristics Considering Heterogeneity and Corporate Social Responsibility Information Revealed Relationship Research
Abstract
This article analyzes the relationship between the characteristics of executive team and corporate social responsibility information disclosure. In the analysis of executive characteristics, three adjustment variables of age heterogeneity, tenure heterogeneity and academic heterogeneity are introduced. Moderating effect on corporate social responsibility information disclosure. The research results show that the average tenure of the senior management team in the sample company has a significant positive effect on corporate social responsibility; after introducing heterogeneity variable adjustment, age heterogeneity significantly negatively regulates the relationship between the proportion of women in the executive team and corporate social responsibility. The term heterogeneity significantly negatively regulates the relationship between education level and corporate social responsibility.
Keywords
Full Text:
PDFReferences
Wang, JM., Environmental Information Disclosure, Industry Differences and External Institutional Pressure Related Research-Empirical Data from Environmental Information Disclosure of Listed Companies in Shanghai Stock Exchange. Accounting Research, 2008, (6).
Chen, SM., Fan, JS., Yu, GS., Research on the correlation between the background characteristics of entrepreneur population and corporate social performance. Statistics and Decision, 2012, (6).
Sun, DS., Senior management team and corporate social responsibility: the perspective of high-level echelon theory. Science and Science and Technology Management, 2009, (4).
Huang, XF., Zhou, W., Zhang, LZ., The influence of executive team characteristics on corporate social responsibility--Based on the empirical research of agricultural listed companies. Journal of Inner Mongolia University of Finance and Economics, 2015, (2).
Li, WN., Wu, D., Research on the relationship between new CEO CEO's dominant characteristics and business performance based on TMT age and tenure heterogeneity adjustment effect. Journal of Management, 2014, (8).
Yang, CF., An empirical study on the influencing factors of Chinese corporate social responsibility. Economist, 2009, (1).
Yin, KG., Liu, XQ., Chen, HD., Research on the Relationship between Endogenous Corporate Social Responsibility and Financial Performance—Empirical Evidence from Listed Companies in China, China Soft Science, 2014, (6).
He, WF., Liu, QL., Research on the background characteristics and financial restatement behavior of executives of listed companies in my country. Management World, 2010, (7).
DOI: http://dx.doi.org/10.18686/mmf.v6i5.6799
Refbacks
- There are currently no refbacks.
