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.
Ou, Xiaolu (Sherry). Determinants of Corporate Charitable Contribution. May 4, 2009. May 19, 2009. Hubert H. Humphrey Institute of Public Affairs. Master of Public Policy.
Professional paper for the fulfillment of the Masters of Public Policy degree
Ou, Xiaolu (Sherry).
Determinants of Corporate Charitable Contribution.
Hubert H. Humphrey Institute of Public Affairs.
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