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Public visibility as a determinant of the rate of corporate charitable donations

机译：公众知名度是企业慈善捐款率的决定因素

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摘要

The rates of charitable donations against profit before tax were analysed for the years 1988-2002 for two groups of UK FTSE 100 companies. Using a method based on public recognition of company name, the two groups, controlled by mean and standard deviation market value by year for size, were categorized as high and low visibility. It was hypothesized that higher visibility companies would have a higher overall rate of corporate giving, based on the presumption that charitable involvement and associated giving would be associated with the higher need to manage a range of social stakeholder claims concomitant with the higher visibility. The hypothesis was supported at a statistically significant level of confidence.
机译：分析了1988-2002年期间两​​组英国FTSE 100公司的慈善捐款对税前利润的比率。使用基于公众对公司名称的认可的方法，将按年均规模和标准差市值控制的两组按规模划分为高可见度和低可见度。假设较高的知名度的公司将具有较高的整体公司捐赠率，这是基于以下假设：慈善参与和相关捐赠将与较高的知名度下管理一系列社会利益相关者索赔的更高需求相关联。该假设在统计学意义上的可信度上得到支持。

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