南方科技大学知识苑(SUSTech KC): CEO career concerns in early tenure and corporate social responsibility reporting

题名	CEO career concerns in early tenure and corporate social responsibility reporting
作者	Chen, Long 1; Liao, Chih-Hsien 2; Tsang, Albert3 ; Yu, Li 4
通讯作者	Chen, Long
发表日期	2023-07-01
DOI	10.1111/1911-3846.12874
发表期刊	CONTEMPORARY ACCOUNTING RESEARCH 影响因子和分区
ISSN	0823-9150
EISSN	1911-3846
卷号	40 期号:3
摘要	The literature on corporate social responsibility (CSR) disclosure focuses on its economic consequences, but little is known about motivations-especially CEO personal incentives-behind such disclosure. Using an array of CSR reporting measures, we find that career concerns of CEOs early in their tenure motivate them to use voluntary CSR reporting as a signaling mechanism. The negative association between CEO tenure and CSR reporting is more pronounced in firms with stronger information intermediaries-that is, a higher level of socially responsible investors, a higher number of analysts following, and a higher level of media coverage. We also find that CEOs early in their tenure receive more personal benefits after voluntary CSR reporting, in terms of higher total compensation, better reputation, and less turnover, than CEOs later in their tenure. Taken together, the findings of our study lend support to the conjecture that CEO career concerns early in their tenure can be an important determinant of firms' voluntary CSR reporting.
关键词	career concerns CEO tenure information intermediaries signaling standalone CSR reports voluntary disclosure
相关链接	[来源记录]
收录类别	SSCI
语种	英语
学校署名	其他
WOS研究方向	Business & Economics
WOS类目	Business, Finance
WOS记录号	WOS:001028913100001
出版者	WILEY
ESI学科分类	ECONOMICS BUSINESS
来源库	Web of Science
引用统计	被引频次[WOS]：14
成果类型	期刊论文
条目标识符	http://sustech.caswiz.com/handle/2SGJ60CL/553324
专题	南方科技大学
作者单位	1.George Mason Univ, Sch Business, Fairfax, VA 22030 USA 2.Natl Taiwan Univ, Coll Management, Taipei, Taiwan 3.Southern Univ Sci & Technol, SUSTech Business Sch, Shenzhen, Peoples R China 4.Nankai Univ, Business Sch, Tianjin, Peoples R China
推荐引用方式 GB/T 7714	Chen, Long,Liao, Chih-Hsien,Tsang, Albert,et al. CEO career concerns in early tenure and corporate social responsibility reporting[J]. CONTEMPORARY ACCOUNTING RESEARCH,2023,40(3).
APA	Chen, Long,Liao, Chih-Hsien,Tsang, Albert,&Yu, Li.(2023).CEO career concerns in early tenure and corporate social responsibility reporting.CONTEMPORARY ACCOUNTING RESEARCH,40(3).
MLA	Chen, Long,et al."CEO career concerns in early tenure and corporate social responsibility reporting".CONTEMPORARY ACCOUNTING RESEARCH 40.3(2023).