Executive Incentives Matter for Corporate Social Responsibility under Earnings Pressure and Institutional Investors Supervision

This paper theoretically explores the impact of the incentive preferences of executives (i.e., short-term incentives and long-term incentives) on corporate social responsibility (CSR) decisions (i.e., institutional CSR and technical CSR). Further, the paper presents the mechanism through which execu...

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Bibliographic Details
Main Authors: Lili Ding, Zhongchao Zhao, Lei Wang
Format: Article
Language:English
Published: MDPI AG 2020-03-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/6/2492