Search results

1 – 3 of 3
Per page
102050
Citations:
Loading...
Available. Open Access. Open Access
Article
Publication date: 15 August 2022

Shengfeng Lu, Sixia Chen, Yongtao Cang and Ziyao San

This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).

811

Abstract

Purpose

This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).

Design/methodology/approach

The authors exploit sub-national tax revenue sharing changes as exogenous variations to government’s fiscal pressure at the city level and then construct a quasi difference-in-differences (DiD) model to conduct the analysis based on a sample that consists of 14,168 firm-year observations in China during the period of 2003 to 2012.

Findings

The authors found that firms increase charitable donations when local governments face higher fiscal pressure. Such effects are more pronounced for firms that have stronger demand for political connectedness in the sample period. Furthermore, this study’s findings suggest that the timing strategy of donating helps firms to lower the effective tax rate and to build stronger political connections. In addition, donating firms outperform non-donating firms in terms of bank loan access and market reputation.

Originality/value

The authors contribute to at least three lines of literature: first, extend the understanding of timing strategies of corporate charitable behaviors; second, contribute to the literature studying the “crowd out” effect between government-provided charitable funds and private donations; finally, contribute to the emerging literature exploring the financial interests associated with corporate donation strategy (Claessens et al., 2008; Cull et al., 2015).

Details

China Accounting and Finance Review, vol. 25 no. 2
Type: Research Article
ISSN: 1029-807X

Keywords

Access Restricted. View access options
Article
Publication date: 28 November 2022

Ziyao Zhang, Guodong Ni, Han Lin, Zongbo Li and Zhipeng Zhou

This paper aims to investigate the relationships between empowering leadership, basic psychological needs satisfaction, work-related well-being, and project citizenship behavior.

1310

Abstract

Purpose

This paper aims to investigate the relationships between empowering leadership, basic psychological needs satisfaction, work-related well-being, and project citizenship behavior.

Design/methodology/approach

Drawing upon the self-determination theory (SDT), a conceptual model was developed and then empirically tested using a cross-sectional survey of 435 project members in Chinese construction projects.

Findings

The results fully support the research hypotheses proposed in the study, illustrating the positive impacts of empowering leadership on work-related well-being and project citizenship behavior, the mediating role of basic psychological needs satisfaction, and the positive association between work-related well-being and project citizenship behavior.

Practical implications

This research determines the utility of empowering leadership in the context of construction projects, especially in enhancing individual outcomes (i.e. work-related well-being and project citizenship behavior). Therefore, construction project managers can apply empowering leadership to meet the basic psychological needs of subordinates to increase project members' work-related well-being and project citizenship behavior.

Originality/value

To our knowledge, the present study first explores the micro-level impacts of empowering leadership in the construction context. Additionally, this study enriches the understanding of the mediating mechanism between empowering leadership and individual outcomes from a self-determination perspective.

Details

International Journal of Managing Projects in Business, vol. 16 no. 2
Type: Research Article
ISSN: 1753-8378

Keywords

Access Restricted. View access options
Article
Publication date: 28 February 2025

Yingying Han

This study explores whether and how archival records can address the social oppression faced by Chinese immigrants through community engagement, with the aim of fostering…

12

Abstract

Purpose

This study explores whether and how archival records can address the social oppression faced by Chinese immigrants through community engagement, with the aim of fostering transformative change within marginalized communities.

Design/methodology/approach

Guided by Paulo Freire’s concepts of generative themes and dialogue, this community-based qualitative case study engaged seven participants in a workshop that used archival materials about Chinese immigration history. Participants interacted with three groups of materials and had collective discussions. They reflected on their perceptions of the history and stories documented in the archival materials and further shared insights on the fairness of current immigration systems, as well as potential changes necessary for a more equitable immigration system.

Findings

The archival records activated dialogues in which participants expressed disappointment with historical and ongoing exclusion by the government. They critiqued social beliefs such as the expectation that Asians must conform to white normativity to be accepted in the United States. Participants explored the challenges facing the community, reflected on how their experiences resonate with the archival stories and identified the “cyclical oppression” of the Chinese immigrant community. I propose this process as “dialogue-based archives,” which engages marginalized community members in conversations through archival records, fostering mutual respect, active listening, sharing of lived experiences and critical reflection on oppression.

Originality/value

Dialogue-based archives effectively engage marginalized communities. It also constitutes rigorous scholarship, contributing to the field of Library and Information Science (LIS) by challenging the dominant white-elitist and Euro-Anglo-centric discourse within the field and highlighting the value of archival engagement work in addressing the needs of marginalized communities. It also specifically contributes to critical archival studies by providing grassroots insights into collection building and description.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

1 – 3 of 3
Per page
102050