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	Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China
	Xingqiang Du ; Du XQ(杜兴强) ; Wei Jian ; Jian W(蹇薇) ; Yingjie Du ; Du YJ(杜颖洁) ; Wentao Feng ; Feng WT(冯文滔) ; Quan Zeng ; Ceng Q(曾泉)
	2013-08-03
关键词	Religion Corporate philanthropic giving The nature of ultimate owner State-owned enterprises China
英文摘要	本文基于手工搜集的中国A股上市公司2004-2010年期间慈善捐赠与宗教的相关数据，实证分析了宗教 (佛教与道教) 是否、以及如何影响公司的慈善捐赠决策。研究发现，宗教与公司慈善捐赠显著正相关、但这一正向关系对于国有企业而言显著更弱。这一研究，为宗教与慈善行为提供了重要的经验证据支持和很好的脚注。; Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and corporate philanthropic giving have a significantly weaker (less pronounced) positive association for state-owned enterprises than for non-state-owned enterprises. The results are robust to a variety of sensitivity tests. Our results highlight religious influence on corporate philanthropic giving in contemporary China, an old traditional country with a typical communist economy.; http://news.xmu.edu.cn/s/13/t/542/20/94/info139412.htm
语种	英语
出版者	Springer Netherlands
内容类型	期刊论文
源URL	[http://dx.doi.org/10.1007/s10551-013-1804-1]
专题	管理学院－已发表论文
推荐引用方式 GB/T 7714	Xingqiang Du,Du XQ,Wei Jian,et al. Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China[J],2013.
APA	Xingqiang Du.,杜兴强.,Wei Jian.,蹇薇.,Yingjie Du.,...&曾泉.(2013).Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China..
MLA	Xingqiang Du,et al."Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China".(2013).

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