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51.
    
With increasing financial clout, females are potentially poised as a greater source of charitable giving in the West. However, debate exists in the marketing literature about gender‐based differences in charitable donations. The purpose of this study is to research whether gender‐based segmentation is effective for charities in cultures in which high gender inequality exists. Hence, India, an emerging economy with high gender inequality, was chosen as the study setting. Following an extensive literature review, we identified gender, trust, attitude towards the ad, and feelings from the ad as key predictors of charitable donation intentions. A study model was developed and tested using regression analysis. It was found that the predictor variables have significant impact on intentions to donate. Hence, this study posits that gender could potentially be an effective segmentation variable for charities that are targeting potential donors in South India. Copyright © 2012 John Wiley & Sons, Ltd.  相似文献   
52.
刘艺婷 《科技和产业》2022,22(3):180-184
企业捐赠是其履行社会责任的重要途径。然而,作为一种不以营利为目的的支出,慈善捐赠却被诸多亏损上市公司所采用,其中缘由值得深究。通过利益博弈分析,运用划线法与逆向归纳法,以鸿星尔克捐赠事件为例,说明相关各方的利益可以实现均衡,解释了亏损企业的捐赠行为。基于此,提出了解决目前中国企业慈善捐赠中存在问题的对策。  相似文献   
53.
孙万欣 《特区经济》2010,(3):294-296
2008年5月12日,在中国大地上,一场突如其来的特大地震灾难着实考验了人们的生存能力和抗灾能力,同时也深深触动了企业的社会责任意识。众多企业瞬间涌入抗震救灾的公益浪潮之中,集体上演了一场前所未有的企业捐赠公益盛举。在市场经济条件下,企业作为最重要的社会生产组织,控制和支配着越来越多的资源,在人类社会生产活动中起着越来越大的主导作用。企业捐赠作为企业承担社会责任的一个重要方面,在当今时代已兼有政治、经济和社会三重重要意义。因此,研究企业捐赠行为就显得尤为重要。本文在企业捐赠动因分析的基础上,通过分析我国企业捐赠的现状、存在的问题及其原因,探寻在和谐社会大背景下,我国企业捐赠的发展机制。  相似文献   
54.
选择2008—2016年沪深A股上市公司数据作为研究样本,检验了盈余管理、战略性捐赠与公司股价波动三者之间的关系,结果表明:战略性捐赠削弱了公司股价波动;盈余管理增强了战略性捐赠削弱公司股价波动的功效;无论是国有企业还是非国有企业,战略性捐赠均削弱了公司股价波动,且非国有企业盈余管理在增强战略性捐赠削弱公司股价波动的功效方面更强。通过研究验证了“好”的盈余管理可以增强战略性捐赠削弱公司股价波动的功效,是企业谋求长效发展的治理机制,可以保护利益相关者多方权益,而非是单纯的管理层寻求私人利益的工具。  相似文献   
55.
选取2008—2015年间沪深A股市场9960个上市公司年度数据作为样本,对环境污染、公益性捐赠与“清洁”审计意见三者之间的关系进行了研究,结果表明:(1)企业公益性捐赠行为能够增加审计师出具“清洁”审计意见的概率;(2)区分企业环境污染程度后发现,相比于非重污染企业,重污染企业的公益性捐赠获得“清洁”审计意见的概率相对较低;(3)区分企业产权性质的进一步检验结果表明,国有企业、非国有企业的公益性捐赠获得“清洁”审计意见的概率没有实质性差异。  相似文献   
56.
    
The act of donating blood creates social and public value (as a transformative service), but donors do not always repeat, so this study analyses the antecedents of attitudinal loyalty in donors. In addition, this research identifies active donor profiles to design personalised strategies to increase customers’ attitudinal loyalty. An online survey was conducted with 30,619 active donors who have donated blood at least once over the past two years. The study applies a quantitative modelling model called Partial Least Squares-Structural Equation Modelling (PLS-SEM). Analyses confirmed that motivations, obstacles and service quality influence satisfaction and donor attitudinal loyalty. Also, three active donor clusters were identified, as donation centres must adjust to each cluster to create value for society. This research contributes to understanding the factors that increase donor loyalty and closing a gap in the literature on prosocial consumer behaviour, and thereby other public services that depend upon the willingness of the individual. Furthermore, this approach enables the design of a more effective policy agenda and helps to focus public investment on developing strategies to engage willing and experienced donors.  相似文献   
57.
公司越权捐赠中的董事责任   总被引:1,自引:0,他引:1  
现代各国法律已经确定了公司公益捐赠的能力,并秉承对公司公益捐赠鼓励与支持的态度。但公司公益捐赠应在法律法规、公司章程或股东大会决议的界限内进行,否则,便是越权捐赠。公司越权捐赠会给公司本身、股东和第三人的利益造成损失。公司作为一种法人实体,在董事会中心主义背景下,以董事代表其实现权利能力和行为能力。因此,董事应为越权捐赠造成的损失承担责任。  相似文献   
58.
受捐赠人特定型网络募捐是社会主体通过网络向不特定社会公众募集资金,且将所募集资金用于特定受捐赠人的新型募捐模式。《慈善法》目前未将此类募捐行为纳入其调整与规范范围。通过对与受捐赠人特定型网络募捐有较多类比因素的证券公开发行行为进行比较分析可见,在各国立法长期认可后者的基础上,我国法律认可前者也具有较强的合理性。事实上,网络募捐的市场理性和市场调节的自发规制、网络募捐整体社会收益远大于募捐成本以及立法对慈善组织的良好假设经不起实践检验等因素的存在,都是我国立法认可受捐赠人特定型网络募捐行为的具体原因。我国立法可通过各种制度措施对受捐赠人特定型网络募捐行为进行合理适度的有效规制。  相似文献   
59.
This article examines how attitudinal ambivalence, derived from the positive and negative evaluations associated with an attitude toward a behavior, that has an explicit deadline, fluctuates as a deadline becomes imminent. Using a longitudinal design, it was shown that as a deadline for performing a behavior becomes imminent, the level of ambivalence associated with the behavior increased significantly. Such an increase was not realized for a control group that was assessed longitudinally but without the presence of an imminent deadline. In addition, we provide evidence that the increase in ambivalence as a deadline approaches is driven primarily by the increased salience of negative factors associated with the behavior.  相似文献   
60.
Nonprofits must gain millennials as lifelong donors for future sustainability. The current study aims to analyze the millennials and their intrinsic motivation (Deci et al., 1994), attitudes toward helping others, attitudes toward charitable organizations (Webb et al., 2000), and millennials intent to donate (Bearden et al., 1984) to these organizations. Results indicate that intrinsic motivation is moderately and positively related to attitudes toward helping others. Attitudes toward charitable organizations is moderately strong and positively related to intent to donate. Suggestions toward engaging and motivating millennials include volunteer work that is interesting, enjoyable and valuable to millennials. This study supports previous research on millennials while providing new avenues to engage them such as technology-based solicitations, generational comparative analysis, and intracohort analysis. The implications of this study suggest innovative ways of fundraising such as crowdfunding and social alliances that not-for-profits can tap into to motivate millennials to donate their time and money to their causes.  相似文献   
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