A self-interested gesture? Corporate charitable giving in response to government fiscal pressure

A self-interested gesture? Corporate charitable giving in response to government fiscal pressure

This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG). The authors exploit sub-national tax revenue sharing changes as exogenous variations to government’s fiscal pressure at the city level and then construct a quasi difference-in-differences...

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Bibliographic Details
Main Authors: Shengfeng Lu, Sixia Chen, Yongtao Cang, Ziyao San
Format: Article
Language:English
Published: Emerald Publishing 2023-06-01
Series:China Accounting and Finance Review
Subjects:
corporate charitable giving
government fiscal pressure
timing strategy
difference-in-differences method
Online Access:https://www.emerald.com/insight/content/doi/10.1108/CAFR-05-2022-0060/full/html

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https://www.emerald.com/insight/content/doi/10.1108/CAFR-05-2022-0060/full/html

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