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Corporate Philanthropy Determinants (A case study LSE 25 Public Listed Companies Pakistan)

Nabeel Safdar and Fahmeed Idrees
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Nabeel Safdar: University of Business and Economics, Beijing , China.
Fahmeed Idrees: COMSATS Institute of Information Technology, Lahore, Pakistan.

International Journal of Economics and Empirical Research (IJEER), 2016, vol. 4, issue 3, 146-152

Abstract: Purpose: Corporate philanthropy is important, as the donations have been considered as a source to improve the image of business entity in modern era of high competition. This paper analyzes the theories that inquire about to explains the phenomenon of corporate charitable donations and then provide a review of the observed issues that have arisen in previous study in this area. In this paper an attempt is made to explore the determinants of corporate donations based on LSE-25 index companies over the five year period 2005-09. Corporate donations have been considered as a vital tool to improve corporate image in an extremely competitive environment. Methodology: Multiple regression techniques have been used for estimate the determinants of corporate philanthropy after collecting data from audited financial reports of companies. Findings: The study is an attempt in measuring the determinants of philanthropy in corporate sector of Pakistan. Recommendations: The study provides new insights for academicians and practitioners.

Keywords: : Corporate philanthropy; Charitable contributions; LSE-25; Corporate donations (search for similar items in EconPapers)
JEL-codes: F23 (search for similar items in EconPapers)
Date: 2016
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