Can the Deferred Donation Deduction Policy Promote Corporate Charitable Donations? Empirical Evidence from China-Reference-Cited by-同舟云学术

登录注册会员服务联系我们

Can the Deferred Donation Deduction Policy Promote Corporate Charitable Donations? Empirical Evidence from China

Published:2021-09-23 Issue: Volume: Page:1-15
ISSN:1540-496X
Container-title:Emerging Markets Finance and Trade
language:en
Short-container-title:Emerging Markets Finance and Trade

Author:

Ni Tingting¹,Wang Xinyue¹,Wang Yuetang²,Li Mengheng³

Affiliation:

1. School of Accounting, Nanjing University of Finance and Economics, Nanjing, China

2. Yangtze River Delta Economics and Social Development Research Center of Nanjing University, Business School Nanjing University, Nanjing, China

3. Department of Economics, College of William and Mary, Williamsburg, Virginia, USA

Funder

the National Nature Science Fund

National Nature Science Fund

China’s Education Ministry Social Science Fund

Publisher

Informa UK Limited

Subject

General Economics, Econometrics and Finance,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/1540496X.2021.1967140

Reference26 articles.

1. TAX EXPENDITURES FOR NONCASH CHARITABLE CONTRIBUTIONS

2. Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving

3. The corporation tax elasticity of charitable donations

4. Is philanthropy strategic? An analysis of the management of charitable giving in large UK companies

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Does financial distress suppress CSR gap? The moderating effect of state ownership and market competition;Business Ethics, the Environment & Responsibility;2024-05-13

2. CEOs’ early-life famine experience and corporate donations: Evidence from the great Chinese famine;Economic Modelling;2024-01

3. Emergency engineering reconstruction mode based on the perspective of professional donations;Frontiers in Psychology;2023-01-17

4. Coevolution Analysis of the Sustainable Development Systems of Energy Firms From a Strategic Philanthropy Perspective;IEEE Transactions on Engineering Management;2023

5. Roses given, fragrance in hand: Charity law and corporate philanthropy—Evidence from a quasi‐natural experiment in China;Managerial and Decision Economics;2022-09-23

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号京ICP备18003416号-3