Strategic corporate giving Online publication date: Thu, 02-Nov-2017
by Wonsuk Cha; Miyoung Park
International Journal of Corporate Strategy and Social Responsibility (IJCSSR), Vol. 1, No. 3, 2017
Abstract: Despite the importance of corporate giving on business, the empirical evidence on whether corporate strategies align with corporate giving has not been fully offered in the literature. To fill this gap, this study empirically examines the relationship between corporate strategies and corporate giving. Specifically, this study focuses on the relationship between a firm's strategic aggressiveness and the level of corporate giving. To uncover the role of the CEO in a firm's strategic aggressiveness, this study focuses on CEO tenure on that relationship. In a sample of 122 US firms between 2009 and 2013, this study found that there is a significant positive relationship between a firm's strategic aggressiveness and the level of corporate giving. However, the effect of CEO tenure was not found on that relationship. The findings of this study provide empirical evidence to link corporate strategies to corporate giving. This study concludes with detailed discussion and limitations as well as future study.
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