經理人特質對於企業社會責任影響：女性董事之調節效果;The Impact of Manager′s Characteristics on Corporate Social Responsibility：The Moderating Effect of Female Directors

NCUIR > School of Management at National Central University > Research institute of accounting > Electronic Thesis & Dissertation > Item 987654321/88285

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/88285

Title:	經理人特質對於企業社會責任影響：女性董事之調節效果;The Impact of Manager′s Characteristics on Corporate Social Responsibility：The Moderating Effect of Female Directors
Authors:	徐德丞;Hsu, Te-Chang
Contributors:	會計研究所
Keywords:	企業社會責任;經理人特質;女性經理人;任期;年資;過度自信;女性董事
Date:	2022-06-29
Issue Date:	2022-07-13 21:46:30 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究探討三項經理人特質對企業社會責任（CSR）之關係，同時進一步探討女性董事對經理人特質與企業社會責任關係之調節效果。以2015年至2020年於臺灣經濟新報資料庫（TEJ）之上市櫃公司為研究對象，實證結果發現：(1)當企業經理人為女性時，較會從事外部企業社會責任。(2)當企業經理人任期（年資）越高時，較不注重內部企業社會責任。(3)當企業經理人具有過度自信傾向時，愈有可能投入外部企業社會責任與忽視內部企業社會責任（員工層面）。(4)董事會的女性董事是會強化女性經理人對外部企業社會責任之正向影響。;This study explores the relationship between three manager’s characteristic and corporate social responsibility (CSR), and further explores the moderating effect of female directors on the relationship between manager’s characteristic and corporate social responsibility. Taking listed companies in Taiwan during 2015 to 2020 from Taiwan Economic Journal (TEJ) as research sample, the empirical results found that: (1) When corporate managers are female, they are more likely to engage in external corporate social responsibility. (2) The higher the tenure (seniority) of corporate managers is, the less attention they pay to internal corporate social responsibility. (3) When corporate managers tend to be overconfident, they are more likely to invest in external corporate social responsibility and ignore internal corporate social responsibility (employee level). (4) Female directors on the board will reinforce the positive impact of female managers on external CSR.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	65	View/Open

社群 sharing

Loading...