Počet záznamů: 1
Corporate philanthropy in the Czech and Slovak Republics
0343994 - NHU-N 2011 RIV CZ eng J - Článek v odborném periodiku
Hanousek, J. - Kočenda, E. - Svítková, Katarína
Corporate philanthropy in the Czech and Slovak Republics.
Finance a úvěr-Czech Journal of Economics and Finance. Roč. 60, č. 2 (2010), s. 102-121 ISSN 0015-1920
Grant CEP: GA MŠk LC542
Výzkumný záměr: CEZ:AV0Z70850503
Klíčová slova: corporate philanthropy * corporate giving * sponsoring * economic transformation * tax treatment
Kód oboru RIV: AH - Ekonomie
Impakt faktor: 0.278, rok: 2010
We analyze corporate charitable behavior and the motivation for it in the Czech and Slovak Republics. In our quantitative study we distinguish different channels of support: sponsoring and giving. We do not find evidence supporting the usual claim that foreign firms give more than domestic ones, but the results suggest that foreign firms give to maximize profits more often than domestic ones. The Czech Republic leads in giving over Slovakia, where the importance of large and international firms is higher. No significant decline in giving is found in Slovakia after changes in its tax legislation made giving more expensive.
Trvalý link: http://hdl.handle.net/11104/0186336