Research has shown that songs with prosocial lyrics can enhance individual prosociality. Building on the general learning model (GLM), this study demonstrated, through real-world charitable organizations, how songs with prosocial lyrics influence hel...
The core of the United States’ tax incentive policies for the cultural industry is anchored in Section 501(c) of the Internal Revenue Code. By offering tax incentives, these policies incentivize individuals and enterprises to make donations to...
Charitable donations are an effective way for heavy-pollution industries to reduce their environmental reputation risk. In China, the communist party committees within corporations play a key role in decisions regarding charitable donations. However,...
Under the traditional research framework of corporate social responsibility and tax avoidance, there is no agreement on whether charitable donations constitutes an altruistic behavior or a management tool. Using a sample of Chinese firms, this paper...
Limited research has been conducted in mainland China to explore the relationship between religious belief and prosocial behaviors such as volunteering and charitable donation. This study aims to investigate whether and how religious belief affects C...
Tax exemption plays an important role in the sustainability of charitable organizations (COs). The 2016 Charity Law of China provides stronger tax incentives for charity donations. Using 767 observations of Chinese charitable foundations (CFs) during...
As Chinese firms play pivotal roles in global supply chains, multinational corporations face increasing pressure to ensure ESG accountability across their sourcing networks. Current ESG rating systems lack transparency in incorporating China’s...
This paper investigates the impact of corporate ESG performance on internal pay gaps using data from Chinese A-share listed companies from 2013 to 2023. Our study finds that, after controlling for relevant variables and fixed effects for firms and ye...