This paper explores how the influences corporate donations, based on political identity of top managers upper echelons theory （UET）. The results show that the political identity of the top manager has a significant ...This paper explores how the influences corporate donations, based on political identity of top managers upper echelons theory （UET）. The results show that the political identity of the top manager has a significant impact on the donation behavior of a company, especially in areas with poor institutional environments. Corporate donations depend not only on whether the top manager has a political identity but also the type of this identity. Furthermore, the impact differs significantly between companies with different ownership structures. This study enriches our knowledge of corporate philanthropy by demonstrating that corporate donation practices are shaped by a range of contextual factors. Corporate giving behaviors in emerging economies such as China are differently motivated according to the fundamentally different aspects of their institutional settings.展开更多
This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main ar...This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main areas:(1)the mechanisms through which Chinese firms avoid income taxes;(2)the effects of government ownership and agency problem on tax avoidance;(3)tax avoidance and political connections;and(4)the roles of book-tax conformity,tax enforcement,and corporate governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.展开更多
基金Acknowledgements We thank the editor and two anonymous reviewers for their many insightful and constructive suggestions. This work was supported by the National Natural Science Foundation of China （71372166, 71502174） and the Research Base on Low-carbon Economy for Guangzhou Area.
文摘This paper explores how the influences corporate donations, based on political identity of top managers upper echelons theory （UET）. The results show that the political identity of the top manager has a significant impact on the donation behavior of a company, especially in areas with poor institutional environments. Corporate donations depend not only on whether the top manager has a political identity but also the type of this identity. Furthermore, the impact differs significantly between companies with different ownership structures. This study enriches our knowledge of corporate philanthropy by demonstrating that corporate donation practices are shaped by a range of contextual factors. Corporate giving behaviors in emerging economies such as China are differently motivated according to the fundamentally different aspects of their institutional settings.
文摘This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main areas:(1)the mechanisms through which Chinese firms avoid income taxes;(2)the effects of government ownership and agency problem on tax avoidance;(3)tax avoidance and political connections;and(4)the roles of book-tax conformity,tax enforcement,and corporate governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.
