The Effect of Agency Problem, Donation Amount, and Donor- Recipient Relationships on Corporate Philanthropic Donations Intention: Evidence from Taiwan
學年 101
學期 2
發表日期 2013-05-18
作品名稱 The Effect of Agency Problem, Donation Amount, and Donor- Recipient Relationships on Corporate Philanthropic Donations Intention: Evidence from Taiwan
作品名稱（其他語言）
著者 Huang, Cheng-li; Tsai, Ju-Lan
作品所屬單位 淡江大學會計學系
出版者 新北市：淡江大學
會議名稱 The 2013 International Conference in Management Sciences and Decision Making=2013年管理科學與經營決策國際學術研討會
會議地點 Tamsui, New Taipei City, Taiwan
摘要 By using a questionnaire experimental approach, this study derives an improved model aims to investigate the effects of agency problem (present or absent), donation amount (small or large), and donor- recipient relationships (familiar or unfamiliar) on manager donation intention under firm’s limited resource condition. This research hypothesizes that a manager has difference behavior on charitable donation when agency problem are present or absent. Also, this study predicts that a manager with small-dollar donation or with familiar donorrecipient relationships has a stronger tendency to make a donation than one with large-dollar donation or with unfamiliar donor- recipient relationships. This study finds that agency problem, donation amount are significant factors on the intention regarding philanthropic donations. More specifically, the empirical evidence supports the hypothesis that a manager under no agency problem is more likely to give donation than one under the circumstances of agency problem. Next, manager is more likely to give small-dollar donation rather than large-dollar donation. However, there is no significant difference between the taxonomic groups of donor- recipient relationships. Finally, there is also no interaction effect among agency problem, donation amount, and donor- recipient relationships on donations intention.
關鍵字 agency problem;philanthropic donation intention;donor- recipient relationship;donation amount
語言 en
收錄於
會議性質 國際
校內研討會地點 淡水校園
研討會時間 20130518~20130518
通訊作者
國別 TWN
公開徵稿 Y
出版型式
出處 Proceedings of the 2013 International Conference in Management Sciences and Decision Making=2013年管理科學與經營決策國際學術研討會論文集
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