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Information Journal Paper

Title

Corporate social responsibility and CEO compensation structure

Pages

  157-174

Abstract

 In this research, how firms' corporate social responsibility (CSR) performance affects CEO Compensation structure officer was examined. Traditional agency theory suggests that CEOs engage in CSR for their own interests at the expense of shareholders. A competing argument is that CEOs consider firms' social performance as a business strategy to increase firm value and align their interests with those of shareholders. Our results support the latter prediction. We find that a firm's social performance is negatively associated with the proportion of cash-based compensation, while it is positively associated with the proportion of Equity-based compensation. Overall, our findings highlight the positive impact of CSR performance on CEO Compensation packages, implying that CEOs' fiduciary behavior of engaging in CSR leads to mitigating agency problems and maximizing firm value.

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    APA: Copy

    RAHNAMAY ROODPOSHTI, FRAYDOON, & Zandi, Anahita. (2021). Corporate social responsibility and CEO compensation structure. MANAGEMENT ACCOUNTING, 13(47 ), 157-174. SID. https://sid.ir/paper/951787/en

    Vancouver: Copy

    RAHNAMAY ROODPOSHTI FRAYDOON, Zandi Anahita. Corporate social responsibility and CEO compensation structure. MANAGEMENT ACCOUNTING[Internet]. 2021;13(47 ):157-174. Available from: https://sid.ir/paper/951787/en

    IEEE: Copy

    FRAYDOON RAHNAMAY ROODPOSHTI, and Anahita Zandi, “Corporate social responsibility and CEO compensation structure,” MANAGEMENT ACCOUNTING, vol. 13, no. 47 , pp. 157–174, 2021, [Online]. Available: https://sid.ir/paper/951787/en

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