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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-06-01
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| Series: | China Accounting and Finance Review |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/CAFR-05-2022-0060/full/html |