Artikel
Where to donate: The geographical distribution of corporate philanthropy in China
An emerging body of literature has demonstrated that corporate philanthropy can be an important part of a company's business strategy. However, we know relatively little about how companies allocate philanthropic resources to achieve their strategic targets. Using geographical distribution data on corporate philanthropy in China from 2009 to 2016, we provide robust evidence of companies' revenue-driven regional favoritism. Specifically, companies donate more to regions where they obtain revenue than to other regions. Further evidence suggests that this revenue-driven regional favoritism may have both reputational and political motivations. Further analysis suggests that China's targeted poverty alleviation policy has compromised revenue-driven regional favoritism while increasing the amount of money donated to poor regions. Overall, we enrich understanding of decision-making on corporate philanthropy. We also demonstrate that companies can use the geographical distribution of corporate philanthropy strategically to obtain consumer and government favor in regions where they operate. The results also provide evidence at the micro company level of the effect of China's implementation of a targeted poverty alleviation policy.
- Sprache
-
Englisch
- Erschienen in
-
Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 14 ; Year: 2021 ; Issue: 3 ; Pages: 341-361 ; Amsterdam: Elsevier
- Klassifikation
-
Management
- Thema
-
Corporate philanthropy
Geographical distribution
Reputational motivation
Political motivation
Targeted poverty alleviation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ji, Li
Tao, Cunjie
Deng, Bofu
- Ereignis
-
Veröffentlichung
- (wer)
-
Elsevier
- (wo)
-
Amsterdam
- (wann)
-
2021
- DOI
-
doi:10.1016/j.cjar.2021.05.006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Ji, Li
- Tao, Cunjie
- Deng, Bofu
- Elsevier
Entstanden
- 2021
Ähnliche Objekte (12)
Where'd you get that idea? Determinants of creativity and impact in popular music
Firm-specific, and institutional determinants of corporate investments in Nigeria
Do common owners influence corporate social responsibility? Firm-level evidence from China
An exploratory examination of philanthropy in the New Zealand, Spanish and US wine industries
Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
Geographical relationships and CEO compensation contracts
Linking Corporate Social Responsibility (CSR) and organizational performance: The moderating effect of corporate reputation
Progress in quantum electronics, Vol. 5.
Belgien : Land d. Friedens u. d. Arbeit.
Special issue Healthy snacks : recent trends and innovative developments to meet current needs
Abstracts / DGZ, 2009.. Konstanz, 24. - 27. März 2009
Where'd you get that idea? Determinants of creativity and impact in popular music
Firm-specific, and institutional determinants of corporate investments in Nigeria
Do common owners influence corporate social responsibility? Firm-level evidence from China
An exploratory examination of philanthropy in the New Zealand, Spanish and US wine industries
Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
Geographical relationships and CEO compensation contracts
Linking Corporate Social Responsibility (CSR) and organizational performance: The moderating effect of corporate reputation
Progress in quantum electronics, Vol. 5.
Belgien : Land d. Friedens u. d. Arbeit.
Special issue Healthy snacks : recent trends and innovative developments to meet current needs
Abstracts / DGZ, 2009.. Konstanz, 24. - 27. März 2009
Where'd you get that idea? Determinants of creativity and impact in popular music
Firm-specific, and institutional determinants of corporate investments in Nigeria
Do common owners influence corporate social responsibility? Firm-level evidence from China
An exploratory examination of philanthropy in the New Zealand, Spanish and US wine industries
Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
Geographical relationships and CEO compensation contracts
Linking Corporate Social Responsibility (CSR) and organizational performance: The moderating effect of corporate reputation
Progress in quantum electronics, Vol. 5.
Belgien : Land d. Friedens u. d. Arbeit.
Special issue Healthy snacks : recent trends and innovative developments to meet current needs