Executive pay disparity, internal control, and corporate social responsibility

Weixuan Hu

Finance Research Letters, 2025, vol. 74, issue C

Abstract: This study conducts an empirical analysis to explore the impact of executive pay disparity on corporate social responsibility performance, and examines the mediating role of corporate internal control quality. The findings reveal that executive pay disparity has a significant positive effect on social responsibility performance, particularly pronounced in state-owned and small to medium-sized enterprises. Additionally, the quality of internal controls plays a crucial mediating role between executive pay disparity and social responsibility performance. By analyzing the interactions among these variables, this paper further deepens the understanding of how to adjust executive compensation strategies to optimize social responsibility performance under different industry and market conditions.

Keywords: Executive pay disparity; Corporate social responsibility; Internal controls (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612324017495
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:74:y:2025:i:c:s1544612324017495

DOI: 10.1016/j.frl.2024.106720

Access Statistics for this article

Finance Research Letters is currently edited by R. Gençay

More articles in Finance Research Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu (repec@elsevier.com).