Browsing by Subject "corporate charitable contribution"
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Item Determinants of Corporate Charitable Contribution(Hubert H. Humphrey Institute of Public Affairs, 2009-05-19) Ou, Xiaolu (Sherry)This research uses cross-sectional data from the IRS 2005 Corporate Source Book to explore the determinants of corporate charitable contribution. The results indicate that advertising intensity, profit and firm size are positively correlated with contribution ratio, as suggested by earlier studies. Additionally, this research extends previous literature by examining the importance of industry concentration and the role of producer externalities in explaining the variation across industries in charitable contribution. Contribution ratios are found to be higher in industries that are neither highly competitive nor highly monopolistic and in industries with positive externality.