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    Wikii Corporate Donation

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    ihtisham
    This document analyzes corporate donations in the UK through the lens of stakeholder theory. It examines the relationship between discretionary donations and company-level factors like profitability, size, leverage, and ownership structure. The study uses regression analysis and other statistical techniques to test hypotheses about how these company factors may influence donation amounts and acts as an empirical yardstick for strategic management functions. Large, profitable companies with dispersed ownership structures tend to make larger donations, though results are mixed for leverage and ownership concentration.

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    Wikii Corporate Donation

    Uploaded by

    ihtisham
    18 views20 pages
    This document analyzes corporate donations in the UK through the lens of stakeholder theory. It examines the relationship between discretionary donations and company-level factors like profitability, size, leverage, and ownership structure. The study uses regression analysis and other statistical techniques to test hypotheses about how these company factors may influence donation amounts and acts as an empirical yardstick for strategic management functions. Large, profitable companies with dispersed ownership structures tend to make larger donations, though results are mixed for leverage and ownership concentration.

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    This document analyzes corporate donations in the UK through the lens of stakeholder theory. It examines the relationship between discretionary donations and company-level factors like profitability, size, leverage, and ownership structure. The study uses regression analysis and other statistical techniques to test hypotheses about how these company factors may influence donation amounts and acts as an empirical yardstick for strategic management functions. Large, profitable companies with dispersed ownership structures tend to make larger donations, though results are mixed for leverage and ownership concentration.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    18 views20 pages

    Wikii Corporate Donation

    Uploaded by

    ihtisham
    This document analyzes corporate donations in the UK through the lens of stakeholder theory. It examines the relationship between discretionary donations and company-level factors like profitability, size, leverage, and ownership structure. The study uses regression analysis and other statistical techniques to test hypotheses about how these company factors may influence donation amounts and acts as an empirical yardstick for strategic management functions. Large, profitable companies with dispersed ownership structures tend to make larger donations, though results are mixed for leverage and ownership concentration.

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    Presented by

    WAQAR HUSSAIN
    FAIZ ULLAH
    IHTISHAM UL HAQ
    IRFAN ULLAH
    IBAD UR RAHMAN
    An Analysis of Corporate
    Donation UK Evidence
    Mike Adams
    (University of Bath)
    Philip Hardwick
    (University of Bournemouth)
    Introduction
    This Article is based on stakeholders theory

    Dimensions of the study


    Discretionary Donations
    Company factors
    Profitability
    Organization size
    Leverage
    Ownership structure
    Introduction
    Discretionary donations
    Donations of different organization to non
    profit associations that supports the art,
    education, environment, human services,
    public benefits, and so forth.
    Introduction
    Motives of the study
    Linkage between donations and factors of
    company
    Policy implication
    Strategic management functions
    Empirical evidence acts as a yard stick
    Why organization donates
    Maximum interest of stakeholders

    Self promotion

    Positioning

    Social welfare
    Analysis
    Initially there was no disclosures for political
    or charitable donation.
    Under 1985 act political donation must be
    disclosed.
    For charitable donation there is no disclosure
    required.
    In Pakistan donation to the registered non
    profit organization is tax exempted.
    Industrial sectors are more involve in donation
    than financial sectors because they want to
    create a positive image in general public mind.
    Company Size
    Measure as the total value of assets.
    Company size is directly proportional to
    Discretionary Donation.
    Larger companies are more politically visible
    (Higher taxation, Regulatory compliance cost)
    so that they Donates more.
    In 2014 Walmart and walmart foundation
    donated 1.4 Billion in cash to the charitable
    organization.
    Profitability
    Ratio of net profit before interest and taxation to
    turn over
    Ullmann and Roberts suggests that Financial
    performance positively influence corporate social
    responsibility.
    According to Robert less profitable organization
    less willingly takes responsibility to Social
    responsibility.
    Bill Gates gave $1.5 billion to charity in
    November.
    Leverage
    Debt to assets ratio.
    Lowly leveraged companies tend to make less
    Donation.
    They can not satisfy their own requirements.
    Pakistan steel Mill has to pay 160 Billion to its
    creditor.
    Ownership structure
    Proportion of total number of shares issued.
    Based on research paper there is no clear
    evidence that discretionary Donations has any
    significant influenced on ownership structure.

    According to Ullman that Widely held


    shareholding is likely to make larger donation.
    Research Design
    The research is based on two variables
    1) Dependent variables
    Discretionary Donations
    (the aggregate of charitable, community and
    political contributions )
    Why Aggregate?
    2) Independent Variables
    Leverage
    Profitability
    Ownership structure
    Company size
    Model of Research
    The research is based on the following
    equation.

    DON: level of discretionary donation


    LEV: leverage
    SIZE: company Size
    PROF: Profitability
    OWN: Ownership Structure
    ln : Natural log
    Techniques
    Descriptive statistic and correlation coefficient
    Regression Analysis
    Hypothesis Test
    Sensitivity Test

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