Too much of a good thing: the dual effect of executive equity incentives on corporate social responsibility performance
Shifang Zhao,
Xu Jiang,
Yoojung Ahn
Abstract:PurposeResearch on the effect of executive equity incentives is equivocal. Based on agency theory, some scholars take the convergence of interest logic to highlight the benefits of executive equity incentives. In contrast, others adopt the entrenchment logic to emphasize the increased agency costs. This study attempts to reconcile the debate on executive equity incentives and integrates the opposing views to unveil how executive equity incentives impact corporate social responsibility (CSR) performance.Design/… Show more
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