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An Analysis of Corporate Donations: United Kingdom Evidence
Abstract
Drawing a framework from stakeholder theory, this study uses 1994 data drawn from 100 United Kingdom listed companies to test empirically whether the level of discretionary donations made by companies to charitable, social and political causes is related to four company‐specific factors, namely leverage, company size, profitability and ownership structure. Consistent with our hypotheses, the results indicate that the decision to contribute funds to charities and other bodies is positively related to company size and profitability and negatively related to leverage. However, the study provides no support for the view that there is a link between discretionary donations and a company's ownership structure.
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Citations
Cited by
Corporate Reputation and Philanthropy: An Empirical Analysis
Brammer, S., & Millington, A. (2005) · Journal of Business Ethics · doi:10.1007/s10551-005-7443-4 · Cited by 984
Doing good deeds in times of need: a strategic perspective on corporate disaster donations
Muller, A., & Kräussl, R. (2011) · Strategic Management Journal · doi:10.1002/smj.917 · Cited by 385
Tian, Q., Liu, Y., & Fan, J. (2015) · Journal of Management & Organization · doi:10.1017/jmo.2015.14 · Cited by 83
Yu, F., Shi, Y., & Wang, T. (2020) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2020.120840 · Cited by 58
Metadata
- Authors
- Adams, M., & Hardwick, P.
- Venue
- Journal of Management Studies
- Publisher
- Wiley
- Published
- 1998-09
- Volume
- 35
- Issue
- 5
- Pages
- 641-654
- ISSN
- 0022-2380 (ISSN-L)
- 1467-6486
- OpenAlex
- W2039202651
- Cited by
- 387
- References
- 0
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- closed
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- Adams, M., & Hardwick, P. (1998). An Analysis of Corporate Donations: United Kingdom Evidence. Journal of Management Studies. https://doi.org/10.1111/1467-6486.00113
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