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    Title: The Effect of Agency Problem, Donation Amount, and Donor- Recipient Relationships on Corporate Philanthropic Donations Intention: Evidence from Taiwan
    Authors: Huang, Cheng-li;Tsai, Ju-Lan
    Contributors: 淡江大學會計學系
    Keywords: agency problem;philanthropic donation intention;donor- recipient relationship;donation amount
    Date: 2013-05
    Issue Date: 2013-09-27 10:46:19 (UTC+8)
    Publisher: 新北市:淡江大學
    Abstract: 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.
    Relation: 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
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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