Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 106 === This research takes the listed companies in mainland China from 2009 to 2015 as a sample to study the relationship between corporate social responsibility and CEO compensation. Furthermore, by combing the nature of property right and the proportion of independent directors, this study further tested if this relationship could have a difference between state-owned enterprises and non-state-owned enterprises, and also the regulation caused by the proportion of independent directors to this relationship was also discussed. The results showed a significantly positive correlation between the corporate social responsibility and CEO compensation, which was showed stronger in non-state-owned enterprises than in state-owned enterprises. However, no regulating effect of the proportion of independent directors to this relationship has been found in this study.
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