利害關係人反應情緒與不恰當管理行為之關聯性研究;The Impact of Stakeholder Sentiment on Dysfunctional Managerial Actions

NCUIR > School of Management at National Central University > Research institute of accounting > Research Project > Item 987654321/96895

Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/96895

Title:	利害關係人反應情緒與不恰當管理行為之關聯性研究;The Impact of Stakeholder Sentiment on Dysfunctional Managerial Actions
Authors:	劉乃熒
Contributors:	國立中央大學會計研究所
Keywords:	利害關係人情緒;漂綠行為;盈餘管理;stakeholder sentiment;greenwashing;earnings management
Date:	2025-07-31
Issue Date:	2025-08-07 17:17:32 (UTC+8)
Publisher:	國家科學及技術委員會(本會)
Abstract:	This research seeks to determine the correlation between stakeholder sentiment and dysfunctional managerial actions. This study specifically investigates how negative stakeholder sentiment about a firm's emission action and pay inequity impacts the likelihood of greenwashing and earnings management, respectively. This research provides scientific evidence of the factors behind dysfunctional managerial behavior, specifically how companies use tactics to mask their true circumstances and manage negative stakeholder perceptions. These findings can help regulators, activists, and stakeholders understand and address potential managerial misconduct regarding a firm's ESG performance. A deeper understanding of the motivations behind these actions could allow governance to enforce accuracy-improving practices, such as independent third-party validation.
Relation:	財團法人國家實驗研究院科技政策研究與資訊中心
Appears in Collections:	[Research institute of accounting ] Research Project

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