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  1. Resonance Tropes in Corporate Philanthropy Discourse.Crawford Spence & Ian Thomson - 2009 - Business Ethics 18 (4):372-388.
    This paper explores corporate charitable giving disclosures in order to question the extent to which corporations can claim that their philanthropy activities are charitable at all. Exploration of these issues is carried out by means of a tropological analysis that focuses on the different linguistic tropes within the philanthropy disclosures of 52 companies, namely metaphor and synecdoche. The results reveal a number of complex and contradictory things. Primarily, the master metaphor of 'altruism' projected by the corporate disclosures is ideologically at (...)
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  • The Problem with a Narrow - Minded Interpretation of CSR: Why CSR has Nothing to Do with Philanthropy.Nick Lin-Hi - 2010 - Ramon Llull Journal of Applied Ethics 1 (1):79.
    In recent years, the responsibility of corporations has been widely discussed. However, there is no general agreement as regards what CSR is exactly. Due to the indefinite nature of CSR, the term actually embraces several ideas and different contents. A very widespread understanding of CSR defines the subject as (strategic) corporate philanthropy, including operations such as corporate giving, corporate volunteering, corporate foundations, etc. The philanthropic approach to CSR implies that corporations must take responsibility beyond their core business activities. This article (...)
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  • The Charles Koch Foundation and Contracted Universities: Evidence From Disclosed Agreements.S. Douglas Beets - 2019 - Journal of Academic Ethics 17 (3):219-243.
    Since 2000, the Charles Koch Foundation has paid hundreds of millions of dollars to US universities in contractual exchanges. Many of these contracts have dictated the establishment or support of a CKF-affiliated center or institute on campus and university employment of CKF-affiliated tenured or tenure-track professors who agree to promote the CKF philosophy of minimal government regulation of business. While many in the academic community are opposed to these contracts because of concerns about academic freedom and the transfer of university (...)
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  • A Model of Business Ethics.Göran Svensson & Greg Wood - 2008 - Journal of Business Ethics 77 (3):303 - 322.
    It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as ‚business ethics’ and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model (...)
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  • Euphemisms and Hypocrisy in Corporate Philanthropy.Anders la Cour & Joakim Kromann - 2011 - Business Ethics 20 (3):267-279.
    Over the past two decades, a growing number of large multinational corporations have come to view philanthropy as an important part of their business operations. This has stimulated research on the many different strategies that are pursued by these corporations in their attempts to become more philanthropic while remaining economically responsible. In this situation, some researchers have argued, corporations run the risk of being caught out as hypocrites. Through an analysis of the corporate social responsibility reports of the biggest multinational (...)
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  • Developing CSR Giving as a Dynamic Capability for Salient Stakeholder Management.John Ehsman Cantrell, Elias Kyriazis & Gary Noble - 2015 - Journal of Business Ethics 130 (2):403-421.
  • How Does It Fit? Exploring the Congruence Between Organizations and Their Corporate Social Responsibility Activities.Menno D. T. de Jong & Mark van der Meer - 2017 - Journal of Business Ethics 143 (1):71-83.
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  • Hives and Horseshoes, Mintzberg or MacIntyre: What Future for Corporate Social Responsibility?Geoff Moore - 2003 - Business Ethics 12 (1):41-53.
    A horseshoe is regarded as a lucky, perhaps even romantic, symbol of our industrial heritage. Why is it, then, that much of English literature, from Mandeville's ‘Grumbling Hive’ on, portrays business in a murky light? The paper begins with an analysis of this phenomenon and concludes that it is the institutionalisation and legitimisation of avarice and its consequential effects that gives rise to such a portrayal. A horseshoe has also been used as a convenient means of conceptualising an answer to (...)
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  • Battling the Devolution in the Research on Corporate Philanthropy.Kellie Liket & Ana Simaens - 2015 - Journal of Business Ethics 126 (2):1-24.
    The conceptual literature increasingly portrays corporate philanthropy (CP) as an old-fashioned and ineffective operationalization of a firm’s corporate social responsibility. In contrast, empirical research indicates that corporations of all sizes, and both in developed and emerging economies, actively practice CP. This disadvantaged status of the concept, and research, on CP, complicates the advancement of our knowledge about the topic. In a systematic review of the literature containing 122 journal articles on CP, we show that this business practice is loaded with (...)
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  • The Role of CSR in the Corporate Identity of Banking Service Providers.Andrea Pérez & Ignacio Rodríguez del Bosque - 2012 - Journal of Business Ethics 108 (2):145-166.
    The study here is a qualitative research based on multiple case studies of banking service providers to analyze the role of corporate social responsibility (CSR) in the definition of the corporate identity of these kinds of organizations. The results show that, although companies increasingly integrate CSR into their business strategies, there are some aspects of its management such as its communication or the measurement of its results that detract from its success. These results have important implications for those managers pursuing (...)
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  • A Construct of Code Effectiveness: Empirical Findings and Measurement Properties.Mornay Roberts-Lombard, Mercy Mpinganjira, Greg Wood & Göran Svensson - 2016 - African Journal of Business Ethics 10 (1).
    The purpose of the study is to examine and describe the use of codes of ethics in companies operating South Africa. The population included the company secretaries of the top 500 companies operating in the South African corporate sector. The findings stipulate that South African companies need to understand that their employees are diverse in beliefs and opinions and as a result do not all have a similar ethical value system. Therefore, ethical education is imperative to ensure a stronger focus (...)
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  • An Absence of Transparency: The Charitable and Political Contributions of US Corporations.Mary Beets & S. Douglas Beets - 2019 - Journal of Business Ethics 155 (4):1101-1113.
    Although stockholders may benefit from information regarding the frequently substantial charitable and political contributions of the corporations they own, US corporations are typically not required to disclose any information about such payments in annual financial statements or information submitted periodically to regulatory agencies. This lack of transparency is confounded by disclosure requirements of private foundations, which a corporation may choose to establish for the purposes of administering charitable giving for the corporation. The resulting disclosure fog engendered by extant regulations may (...)
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  • An Absence of Transparency: The Charitable and Political Contributions of US Corporations.S. Douglas Beets & Mary G. Beets - 2019 - Journal of Business Ethics 155 (4):1101-1113.
    Although stockholders may benefit from information regarding the frequently substantial charitable and political contributions of the corporations they own, US corporations are typically not required to disclose any information about such payments in annual financial statements or information submitted periodically to regulatory agencies. This lack of transparency is confounded by disclosure requirements of private foundations, which a corporation may choose to establish for the purposes of administering charitable giving for the corporation. The resulting disclosure fog engendered by extant regulations may (...)
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  • Corporate Philanthropy: The “Top of the Pyramid”.Klaus M. Leisinger - 2007 - Business and Society Review 112 (3):315-342.
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  • Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story From a Traditional Setting.Shahzad Uddin, Javed Siddiqui & Muhammad Azizul Islam - 2018 - Journal of Business Ethics 151 (2):409-428.
    This paper demonstrates the political perspective of corporate social responsibility disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period (...)
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  • Principal–Principal Conflicts and Corporate Philanthropy: Evidence From Chinese Private Firms.Sihai Li, Huiying Wu & Xianzhong Song - 2017 - Journal of Business Ethics 141 (3):605-620.
    The principal–principal perspective suggests that controlling shareholders have excessive influence on corporate philanthropy and may direct corporate funds to charitable causes to support their personal interests. Analysis of a sample of Chinese private firms listed on the Shenzhen or Shanghai stock exchange between 2004 and 2011 shows that there is a significant and negative relationship between corporate giving and the share held by the largest shareholders, suggesting that controlling shareholders are opportunistic in directing corporate charitable contributions; there is a significant (...)
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  • Corporate Philanthropy, Reputation Risk Management and Shareholder Value: A Study of Australian Corporate Giving.Kate Hogarth, Marion Hutchinson & Wendy Scaife - 2018 - Journal of Business Ethics 151 (2):375-390.
    This study examines the role of corporate philanthropy in the management of reputation risk and shareholder value of the top 100 ASX listed Australian firms for the 3 years 2011–2013. The results of this study demonstrate the business case for corporate philanthropy and hence encourage corporate philanthropy by showing increasing firms’ investment in corporate giving as a percentage of profit before tax, increases the likelihood of an increase in shareholder value. However, the proviso is that firms must also manage their (...)
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  • Business for Good? An Investigation Into the Strategies Firms Use to Maximize the Impact of Financial Corporate Philanthropy on Employee Attitudes.Emily S. Block, Ante Glavas, Michael J. Mannor & Laura Erskine - 2017 - Journal of Business Ethics 146 (1):167-183.
    Most research on the corporate philanthropy of organizations has focused on the external benefits of such initiatives for firms, such as benefits for firm reputation and opportunities. However, many firms justify their giving, in part, due to the positive impact it has on their employees. Little is known about the effectiveness of such efforts, or how they can be managed strategically to maximize impact. We hypothesize a main effect of office-level corporate philanthropy on average employee attitudes in that office, but (...)
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  • Corporate Philanthropic Disaster Response and Ownership Type: Evidence From Chinese Firms' Response to the Sichuan Earthquake. [REVIEW]Ran Zhang, Zabihollah Rezaee & Jigao Zhu - 2010 - Journal of Business Ethics 91 (1):51 - 63.
    This article examines whether the charitable giving amount and likelihood of firm response to catastrophic events relate to firms' ownership type using a unique dataset of listed firms in China, where state ownership is still prevalent. Based on the data of Chinese firms' response to the 2008 Sichuan earthquake, we find that the extent of corporate contributions for state-owned firms following this disaster is less than that for private firms. State-owned firms are also less likely to respond in this disaster (...)
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  • Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model.Cheng-Li Huang & Ju-Lan Tsai - 2015 - Journal of Business Ethics 132 (4):795-811.
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  • Ordinary Aristocrats: The Discursive Construction of Philanthropists as Ethical Leaders.Helena Liu & Christopher Baker - 2016 - Journal of Business Ethics 133 (2):261-277.
    Philanthropic giving among leaders is often assumed to be an expression of ethical leadership in both academic and media discourses; however, this assumption can overlook the ways in which philanthropy produces and is underpinned by inequality. In order to extend current understandings of ethical leadership, this study employs a critical discourse analytic approach to examine how the link between philanthropy and ethical forms of leadership is verbally and visually constructed in the media. Based on the analysis, the article demonstrates how (...)
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  • Corporate Motives for Social Initiative: Legitimacy, Sustainability, or the Bottom Line? [REVIEW]Peggy Simcic Brønn & Deborah Vidaver-Cohen - 2009 - Journal of Business Ethics 87 (1):91 - 109.
    This article presents results of exploratory research conducted with managers from over 500 Norwegian companies to examine corporate motives for engaging in social initiatives. Three key questions were addressed. First, what do managers in this sample see as the primary reasons their companies engage in activities that benefit society? Second, do motives for such social initiative vary across the industries represented? Third, can further empirical support be provided for the theoretical classifications of social initiative motives outlined in the literature? Previous (...)
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  • Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence From Chinese Family-Owned Firms.Xingqiang Du - 2015 - Journal of Business Ethics 129 (2):341-361.
    In this study, I examine the hidden connection between corporate philanthropic giving and corporate environmental misconduct. Using survey data from Chinese family-owned firms, I provide strong and consistent evidence to show that corporate environmental misconduct is significantly positively associated with corporate philanthropic giving, suggesting that some Chinese family-owned firms act philanthropically to divert public attention from their environmentally unfriendly behavior. Moreover, the positive association between corporate environmental misconduct and corporate philanthropic giving is less pronounced for politically connected family-owned firms than (...)
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  • The Strategic Use of Corporate Philanthropy: Building Societies and Demutualisation Defences.David Campbell & Richard Slack - 2007 - Business Ethics 16 (4):326–343.
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  • Public Visibility as a Determinant of the Rate of Corporate Charitable Donations.David Campbell & Richard Slack - 2006 - Business Ethics: A European Review 15 (1):19-28.
  • On the Corporate Social Responsibility Perceptions of Equity Analysts.Christian Fieseler - 2011 - Business Ethics 20 (2):131-147.
    The importance of communicating corporate social responsibility (CSR) not only to socially responsible investors but also to the mainstream of the financial community is gaining importance in a more competitive capital market environment. This article looks at how equity analysts at the German stock exchange in Frankfurt – individuals who are not particularly involved in socially responsible investment (SRI) research – perceive economic, legal, ethical and philanthropic responsibility strategies. The evidence obtained in our interviews suggests that responsibility issues are increasingly (...)
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  • The Evolution of Corporate Charitable Contributions in the UK Between 1989 and 1999: Industry Structure and Stakeholder Influences. [REVIEW]Stephen Brammer & Andrew Millington - 2003 - Business Ethics 12 (3):216–228.
  • Is Philanthropy Strategic? An Analysis of the Management of Charitable Giving in Large UK Companies.Stephen Brammer, Andrew Millington & Stephen Pavelin - 2006 - Business Ethics 15 (3):234–245.
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  • Character Cues and Contracting Costs: The Relationship Between Philanthropy and the Cost of Capital.Leon Zolotoy, Don O’Sullivan & Jill Klein - 2019 - Journal of Business Ethics 154 (2):497-515.
    Prior studies in business ethics highlight the role of philanthropy in shaping stakeholders’ perceptions of a firm’s underlying moral tendencies and values. Scholars argue that philanthropy-based character inferences influence whether and how stakeholders engage with firms. We extend this line of reasoning to examine the impact of philanthropy on firms’ contracting costs in the capital market. We posit that philanthropy-based character inferences reduce investors’ agency concerns, thereby reducing firms’ cost of capital. We also posit that the strength of the philanthropy–cost (...)
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  • Religious Belief, Corporate Philanthropy, and Political Involvement of Entrepreneurs in Chinese Family Firms.Xingqiang Du - 2017 - Journal of Business Ethics 142 (2):385-406.
    This study examines whether religious belief influences an entrepreneur’s political involvement and further explores the moderating role of corporate philanthropy. Using the data from the 2008 national survey of Chinese family firms, my study provides strong evidence to show that the likelihood of political involvement is significantly higher for entrepreneurs with religious beliefs than for their counterparts, suggesting that religious entrepreneurs in Chinese family firms are more likely to participate in political affairs. This finding echoes the view that religious believers (...)
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  • Research on Corporate Philanthropy: A Review and Assessment.Arthur Gautier & Anne-Claire Pache - 2015 - Journal of Business Ethics 126 (3):343-369.
    We review some 30 years of academic research on corporate philanthropy, taking stock of the current state of research about this rising practice and identifying gaps and puzzles that deserve further investigation. To do so, we examine a total of 162 academic papers in the fields of management, economics, sociology, and public policy, and analyze their content in a systematic fashion. We distinguish four main lines of inquiry within the literature: the essence of corporate philanthropy, its different drivers, the way (...)
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  • Corporate Social Responsibility: Views From the Frontline.Lisa Whitehouse - 2006 - Journal of Business Ethics 63 (3):279-296.
    This paper offers an evaluation of corporate policy and practice in respect of corporate social responsibility (CSR) deriving from an analysis of qualitative data, obtained during semi-structured interviews with the representatives of 16 companies from a variety of UK sectors including retail, mining, financial services and mobile telephony. The findings of the empirical survey are presented in five sections that trace chronologically the process of CSR policy development. The first identifies the meaning attributed to CSR by the respondent companies followed (...)
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  • Do Suppliers Applaud Corporate Social Performance?Min Zhang, Lijun Ma, Jun Su & Wen Zhang - 2014 - Journal of Business Ethics 121 (4):543-557.
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  • A Model of Business Ethics.Göran Svensson & Greg Wood - 2008 - Journal of Business Ethics 77 (3):303-322.
    It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as 'business ethics' and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model (...)
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  • Does Corporate Philanthropy Exist?: Business Giving to the Arts in the U.K.Lance Moir & Richard Taffler - 2004 - Journal of Business Ethics 54 (2):149-161.
    This paper addresses the question of the existence of corporate philanthropy. It proposes a framework for analysing corporate philanthropy along the dimensions of business/society interest and primary/secondary stakeholder focus. The framework is then applied in order to understand business involvement with the arts in the U.K. A unique dataset of 60 texts which describe different firms' involvement with the Arts is analysed using formal content analysis to uncover the motivations for business involvement. Cluster analysis is then used in order to (...)
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  • Corporate Philanthropic Disaster Response and Ownership Type: Evidence From Chinese Firms’ Response to the Sichuan Earthquake.Ran Zhang, Zabihollah Rezaee & Jigao Zhu - 2010 - Journal of Business Ethics 91 (1):51-63.
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  • Euphemisms and Hypocrisy in Corporate Philanthropy.Anders la Cour & Joakim Kromann - 2011 - Business Ethics: A European Review 20 (3):267-279.
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  • On the Corporate Social Responsibility Perceptions of Equity Analysts.Christian Fieseler - 2011 - Business Ethics: A European Review 20 (2):131-147.
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  • The Strategic Use of Corporate Philanthropy: Building Societies and Demutualisation Defences.David Campbell & Richard Slack - 2007 - Business Ethics: A European Review 16 (4):326-343.
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  • Is Philanthropy Strategic? An Analysis of the Management of Charitable Giving in Large UK Companies.Stephen Brammer, Andrew Millington & Stephen Pavelin - 2006 - Business Ethics: A European Review 15 (3):234-245.
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  • The Evolution of Corporate Charitable Contributions in the UK Between 1989 and 1999: Industry Structure and Stakeholder Influences. [REVIEW]Stephen Brammer & Andrew Millington - 2003 - Business Ethics: A European Review 12 (3):216-228.
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  • The Influence of Mutual Status on Rates of Corporate Charitable Contributions.David Campbell & Richard Slack - 2007 - Journal of Business Ethics 74 (2):191-200.
    The claims by the Building Societies Association (BSA), some mutual building societies and other observers that mutual status is associated with higher levels of charitable and community involvement than public status banks are tested using the proxy of charitable donations in cash as a proportion of profits before tax (PBT). Using a sample of 31 of the remaining 65 mutual societies and the population of U.K.-based retail banks and still-independent demutualised banks, two hypotheses were tested: first, that charitable giving as (...)
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  • Corporate Reputation and Philanthropy: An Empirical Analysis.Stephen Brammer & Andrew Millington - 2005 - Journal of Business Ethics 61 (1):29-44.
    This paper analyzes the determinants of corporate reputation within a sample of large UK companies drawn from a diverse range of industries. We pay particular attention to the role that philanthropic expenditures and policies may play in shaping the perceptions of companies among their stakeholders. Our findings highlight that companies which make higher levels of philanthropic expenditures have better reputations and that this effect varies significantly across industries. Given that reputational indices tend to reflect the financial performance of organizations above (...)
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  • Corporate Philanthropic Giving, Advertising Intensity, and Industry Competition Level.Ran Zhang, Jigao Zhu, Heng Yue & Chunyan Zhu - 2010 - Journal of Business Ethics 94 (1):39-52.
    This article examines whether the likelihood and amount of firm charitable giving in response to catastrophic events are related to firm advertising intensity, and whether industry competition level moderates this relationship. Using data on Chinese firms’ philanthropic response to the 2008 Sichuan earthquake, we find that firm advertising intensity is positively associated with both the probability and the amount of corporate giving. The results also indicate that this positive advertising intensity-philanthropic giving relationship is stronger in competitive industries, and firms in (...)
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  • Resonance Tropes in Corporate Philanthropy Discourse.Crawford Spence & Ian Thomson - 2009 - Business Ethics: A European Review 18 (4):372-388.
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  • Political Connection, Ownership Structure, and Corporate Philanthropy in China: A Strategic-Political Perspective.Huiying Wu, Xianzhong Song & Sihai Li - 2015 - Journal of Business Ethics 129 (2):399-411.
    This paper investigates whether philanthropic giving decisions and amount of charitable giving are related to firms’ political connections and ownership type. To this end, Chinese firms listed on either the Shenzhen or Shanghai stock exchange between 2004 and 2011 are examined, where government interference in the business sector is prevalent, state ownership structure is dominant, and corporate political connections prevail. Our analyses show a significant and positive relationship between political connections and the likelihood and extent of firm contributions; a significant (...)
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