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Keywords: CSR incentives
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (4): 640–659.
Published: 01 October 2025
...Philipp Clemens Richter Purpose This study aims to investigate whether linking management compensation to corporate social responsibility criteria ( CSR incentives) reduces corporate social irresponsibility (CSiR). Drawing on stakeholder–agency theory, the author argues that CSR incentives...
