The rise and global reach of the corporate foundation (CF) phenomenon has attracted the
attention of academic researchers and practitioners and led to a plurality of definitions and …

Given the increased social and strategic value of corporate philanthropy (CP) in businesses,
a growing number of corporations have established associated corporate foundations to …

Rather than limiting themselves to acting as mere financial intermediaries of corporate
philanthropic funds, corporate foundations (CFs) may contribute to the achievement of the …

Previous research showed that in the early years after adoption, the change to International
Financial Reporting Standards (IFRS) impacted accounting quality. The purpose of this …

This paper theoretically explores the impact of the incentive preferences of executives (ie,
short-term incentives and long-term incentives) on corporate social responsibility (CSR) …

Despite the surge in growth of non-profits in recent years, there is an absence of stringent
reporting standards resulting in inconsistent reporting and an increase in mismanagement of …

Tax exemption plays an important role in the sustainability of charitable organizations (COs).
The 2016 Charity Law of China provides stronger tax incentives for charity donations. Using …

This study demonstrates that corporate philanthropy (CP) has dual attributes by theorizing
and testing the existence of rational CP and irrational CP and their opposite effects on firm …

The concept of giving to others and contributing to society is common to all cultures. In the
histories of some of these it is recorded, for example the Hammurabi code set out in ancient …