傳播文獻


【管理學】 - 其他

名稱
The Impact of Corporate Social Responsibility Awards on Corporate Misbehavior
來源
管理學報
作者
許景嵎、蔡宜均
年份
2021
資料性質
英文
出版者
社團法人中華民國管理科學學會
出版地
臺灣
冊數
38(2)
頁數
287-312
簡介

This paper empirically examines how winning CSR awards can influence corporate misbehavior. This paper uses award-winning firms identified through major media sources to measure CSR winners. We conjecture that award-winning firms, who have attracted increased public attention and gained trust and reputation, alter their wrongdoing decisions. We show that firms’ misbehaviors are significantly associated with the effect of CSR winners, including three possible channels: financial restatement, financial distress, and other negative misbehavior. Further, the relationship between CSR awards and corporate wrongdoing is more pronounced for firms winning their first CSR award.