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| Format: | Artículo científico |
| Langue: | en |
| Publié: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2008
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| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=84150402 |
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Table des matières:
- Drivers of discretionary firm donation donations in Brazil Rodrigo Bandeira-de-Mello Anete Alberton Rosilene Marcon Administración y Contabilidad emerging markets Stakeholder theory discretionary firm donation Discretionary firm donation is usually related to the stakeholder theory and corporate social performance. Although theoretical explanations for this social behavior are pervasive in related literature, empirical modeling remains underdeveloped. We developed an explanatory structural model of discretionary firm donation using firm and industry level indicators. Unlike previous research, we estimated the explanatory power of the construct we called stakeholder orientation. Our tentative model was tested on a Brazilian sample of 101 publicly traded donor firms, using data on firm donations to social projects and to political candidates in electoral campaigns. The main results suggest that discretionary donation seems to be a strategy for managing conflicting claims in highly stakeholder oriented firms; the characteristics of the firm are more important than industry effects in explaining firm donations; and large firms, showing slack resources, and with a less concentrated ownership structure tend to engage in discretionary donation more intensively. 2008 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84150402 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.4 Vol.5