Customer concentration and corporate charitable donations: Evidence from China

被引：5
|
作者：
Fu, Jyun-Ying [1 ]
机构：
[1] Natl Chengchi Univ, Dept Business Adm, 64,Sec 2 Zhinan RD, Taipei 11605, Taiwan
来源：
MANAGERIAL AND DECISION ECONOMICS | 2023年 / 44卷 / 01期
关键词：
PHILANTHROPY EVIDENCE; BASE CONCENTRATION; PERFORMANCE; GOVERNMENT; EXECUTIVES; PEERS; RISK;
D O I：
10.1002/mde.3699
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study examines the impact of customer concentration on corporate charitable donations. Drawing on stakeholder and resource dependency theories, we argue that when firms rely on a small set of customers for a significant proportion of sales revenue, they will reduce corporate charitable donations. State ownership and industry competition moderate this relationship. Using data on corporate donations from Chinese listed firms between 2009 and 2019, we find support for our hypotheses. Our study contributes to the literature on customer concentration and corporate philanthropy in emerging economies.
引用
收藏
页码：545 / 561
页数：17
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