S-Space College of Business Administration/Business School (경영대학/대학원) Dept. of Business Administration (경영학과) Theses (Master's Degree_경영학과)
The Effect of CEO Compensation Structure on CSR Disclosure : 경영자의 보상구조가 CSR 공시에 미치는 영향
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- 경영대학 경영학과
- Issue Date
- 서울대학교 대학원
- CEO Compensation structure ; CSR report ; Voluntary disclosure ; Founder CEO
- 학위논문 (석사)-- 서울대학교 대학원 : 경영학과 회계학 전공, 2013. 2. 곽수근.
- The determinants of CSR disclosure are not yet studied much. In this research, using traditional voluntary disclosure studies framework, I connect CEO compensation structure with CSR disclosure. I find that if CEOs stock compensation and debt compensation become higher, the firm discloses CSR report more frequently. These results are robust if I replace the level of CEO stock and debt compensation with relative ratio of CEOs stock and debt compensation in total compensation or log value of CEOs stock and debt compensation. Furthermore, although the founder CEO does not issue CSR disclosure frequently(Chen et al. 2008), if the founder CEO receives much stock compensation, the probability to issue CSR report increases.
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