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Corporate social responsibility and executive personality

Resource type
Thesis type
(Thesis) Ph.D.
Date created
2020-07-15
Authors/Contributors
Author: Li, Xin
Abstract
My dissertation investigates two streams of managerial accounting literature; specifically, corporate social responsibility (CSR) and executive personality. Paper 1 focuses on whether companies strategically engage in CSR practices to retain employees. Using a difference-in-differences design, I find that an increase in the enforcement of non-compete agreements (which enhances a firm’s ability to retain employees) deteriorates CSR performance. Paper 2 extends prior literature and links managerial risk tolerance and firms’ CSR performance. The empirical result of Paper 2 shows that pilot CEOs are less likely to exhibit better CSR performance. Paper 3 examines the spillover effect of managerial risk tolerance along the supply chain. Specifically, I follow Paper 2 to use the pilot status of CEOs to proxy for the customers’ risk tolerance level. Overall, the results support a negative association between customer risk tolerance and supplier investment efficiency, and customer companies ran by pilot CEOs leads to supplier investment inefficiency. Each chapter is designed to be self-contained and provides a more detailed discussion of the research question and contribution.
Document
Identifier
etd20985
Copyright statement
Copyright is held by the author.
Permissions
This thesis may be printed or downloaded for non-commercial research and scholarly purposes.
Scholarly level
Supervisor or Senior Supervisor
Thesis advisor: Hrazdil, Karel
Member of collection
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etd20985.pdf 1.11 MB

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