Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?

نویسندگان

چکیده

Purpose This paper aims to examine the drivers of corporate donations in Jordan. In particular, whether firm-specific characteristics and ownership types affect donations. Design/methodology/approach The analysis is based on a sample 94 Jordanian listed companies, drawn from manufacturing service sectors, over period 2010–2016. uses ordinary least square regression with year industry fixed effects test research hypotheses. Findings finds that philanthropic contributions are positively associated company size, age, profitability, media exposure governmental ownership. also negatively financial leverage family Originality/value provides new evidence determinants developing country.

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ژورنال

عنوان ژورنال: Journal of Financial Reporting and Accounting

سال: 2021

ISSN: ['2042-5856', '1985-2517']

DOI: https://doi.org/10.1108/jfra-08-2020-0249