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

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题名:	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
作者:	劉乃熒
贡献者:	國立中央大學會計研究所
关键词:	利害關係人情緒;漂綠行為;盈餘管理;stakeholder sentiment;greenwashing;earnings management
日期:	2025-07-31
上传时间:	2025-08-07 17:17:32 (UTC+8)
出版者:	國家科學及技術委員會(本會)
摘要:	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.
關聯:	財團法人國家實驗研究院科技政策研究與資訊中心
显示于类别:	[會計研究所 ] 研究計畫

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