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The Effect of CEO Compensation Structure on CSR Disclosure : 경영자의 보상구조가 CSR 공시에 미치는 영향
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 곽수근 | - |
| dc.contributor.author | 권세원 | - |
| dc.date.accessioned | 2017-07-14T04:47:22Z | - |
| dc.date.available | 2017-07-14T04:47:22Z | - |
| dc.date.issued | 2013-02 | - |
| dc.identifier.other | 000000009170 | - |
| dc.identifier.uri | https://hdl.handle.net/10371/124418 | - |
| dc.description | 학위논문 (석사)-- 서울대학교 대학원 : 경영학과 회계학 전공, 2013. 2. 곽수근. | - |
| dc.description.abstract | 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. | - |
| dc.description.tableofcontents | 1. Introduction 4
2. Hypothesis Development 6 2.1 Corporate Social Responsibility Disclosure 6 2.2 The Effect of CEO compensation structure on CSR disclosure 8 2.3 The CSR disclosure decision of founder CEO 12 2.4 The effect of founder CEO compensation structure on CSR disclosure 13 3. Sample and Research Design 14 3.1 Data and Sample selection 14 3.2 Research Design 14 4. Results 18 4.1 Descriptive Statistics 18 4.2 The effect of CEO compensation structure on CSR disclosure 20 4.3 The effect of CEO compensation structure on Founder CEOs disclosure decision 21 4.4 Additional Analysis 22 5. Conclusion 23 Reference 25 TABLE 1The indicators of GRI report 29 TABLE 2 Descriptive Statistics of the Sample 30 TABLE 3 Pearson Correlation Matrix 33 TABLE 4 The effect of CEO compensation on CSR disclosure(Level) 34 TABLE 5 The Effect of founder CEOs compensation on disclosure decision 35 TABLE 6 The effect of CEO compensation on CSR disclosure(Ratio) 37 TABLE 7 The effect of CEO compensation on CSR disclosure(Log) 38 | - |
| dc.format | application/pdf | - |
| dc.format.extent | 479761 bytes | - |
| dc.format.medium | application/pdf | - |
| dc.language.iso | en | - |
| dc.publisher | 서울대학교 대학원 | - |
| dc.subject | CEO Compensation structure | - |
| dc.subject | CSR report | - |
| dc.subject | Voluntary disclosure | - |
| dc.subject | Founder CEO | - |
| dc.subject.ddc | 658 | - |
| dc.title | The Effect of CEO Compensation Structure on CSR Disclosure | - |
| dc.title.alternative | 경영자의 보상구조가 CSR 공시에 미치는 영향 | - |
| dc.type | Thesis | - |
| dc.description.degree | Master | - |
| dc.citation.pages | 39 | - |
| dc.contributor.affiliation | 경영대학 경영학과 | - |
| dc.date.awarded | 2013-02 | - |
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