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企业捐赠：慈善还是交换？——基于我国年度亏损上市公司的分析 [Corporate Donation: Charity or Exchange - Based on the Analysis of the Loss Listed Companies in China]
Sihai, Li
Sihai, Li
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Abstract
When choosing the loss of listed companies in China during 2004 and 2010 as a study sample, we empirically studied the influence of government support on corporate donation using government subsidies as a mediator variable. We have found that the government subsidies have a significant effect on the donation in loss corporations, which means that loss corporations obtained more government subsidies would behave more actively and make more donations. This shows that under the background of China's current system, the government plays a significant role in the corporate donation. The existence of reciprocal exchange behavior in China's corporate donation, to some extent, shakes the traditional concept of charitable donation
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2013
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Creative Commons Copyright (CC 2.5)