Employee Working Overtime and Firm Ownership Structure: From the Perspective of Corporate Social Responsibility

• Main Authors: Ya-Ting Tsao, 曹雅婷
• Other Authors: Chih-Pin Lin
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/7nt482

碩士 === 真理大學 === 企業管理學系碩士班 === 102 === Corporate social responsibility (CSR) has now been attracted great research interests worldwide. However, most of the prior research regarding CSR has been conducted in developed countries and focused exclusively on the issue of environmental sustainability. The problem of labor abuse in emerging economies has largely been neglected. Therefore, this research aim to study the relationship between ownership structure of firms and working overtime of employees, an indicator of corporate social irresponsibility. The sample in this study includes 343 employees from various companies and the regression analysis is employed as the statistical model. This results show that compared to those in non-profit organizations, employees in firms pursuing profit have longer working time. Employees in domestic firms also work longer than those in foreign firms do. The results of this research support the agency theory and internalization theory of firms.