Current Search: Charity (x)
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Title
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CEO CHARITABLE INCLINATION AND CORPORATE TAX AVOIDANCE.
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Creator
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Wang, Lin, Kohlbeck, Mark, Florida Atlantic University, School of Accounting, College of Business
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Abstract/Description
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Many CEOs are philanthropists and express their passion for social welfare through service to various charities and foundations. However, it is unclear whether these behaviors are driven by intrinsic motivations, such as prosocial value and altruism, or by extrinsic and egoistic motivations like reputation and social network building. To understand the underlying motivations and consequences of these behaviors, I build on the self-determination theory and investigate how CEO charitable...
Show moreMany CEOs are philanthropists and express their passion for social welfare through service to various charities and foundations. However, it is unclear whether these behaviors are driven by intrinsic motivations, such as prosocial value and altruism, or by extrinsic and egoistic motivations like reputation and social network building. To understand the underlying motivations and consequences of these behaviors, I build on the self-determination theory and investigate how CEO charitable inclination, defined as CEO sitting on charity boards, affects corporate tax avoidance. I further examine how CEO charitable inclination impacts firm value through corporate tax policies. I find that CEO charitable inclination is negatively associated with corporate tax avoidance. Specifically, firms with charitable-inclined CEOs pay higher cash taxes and are less likely to engage in aggressive forms of tax planning, such as tax shelters. The results are robust to different model specifications and alternative measures. Further, I conduct additional analysis examining the underlying motivations of CEO charitable inclination and find it positively associated with intrinsic motivations, such as prosocial values and high moral standards. These results provide strong evidence that charitable-inclined CEOs, driven by their intrinsic motivations, are concerned about social welfare and government revenue. These CEOs are less likely to engage in unethical or immoral behaviors, such as aggressive tax planning and tax evasion. However, I do not find evidence that CEO charitable inclination has a moderating effect on the relationship between corporate tax avoidance and firm value.
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Date Issued
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2022
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PURL
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http://purl.flvc.org/fau/fd/FA00013903
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Subject Headings
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Corporations--Taxation, Charity
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Format
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Document (PDF)
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Title
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More Than Good, Kind Angels: The Daughters of Charity's Relationship to Valuation, Mission and Money, 1916 To 1994.
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Creator
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Rutherford, Marcella M., Baer, Ellen D., Florida Atlantic University
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Abstract/Description
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The ability to gain payment for services is strongly linked to the ability of a profession to define the value of its service. Valuation as an economic term is used to define an entity's worth or value. As an approach, valuation encourages a company to document the financial value of both the tangible and intangible assets associated with the services provided. Today there are a limited number of studies that document the value of nursing services. Valuation studies related to nursing are...
Show moreThe ability to gain payment for services is strongly linked to the ability of a profession to define the value of its service. Valuation as an economic term is used to define an entity's worth or value. As an approach, valuation encourages a company to document the financial value of both the tangible and intangible assets associated with the services provided. Today there are a limited number of studies that document the value of nursing services. Valuation studies related to nursing are challenged by the need to include the complexity of patient services that causes variation in research results. This historical case study examines one nursing initiative undertaken by the Daughters of Charity who were trained in nursing and finance and were able to demonstrate their value to the community of Jacksonville, Florida. In 1916, the Daughters of Charity came to Jacksonville to provide health care to the sick and the poor. They endured the hardships found in this southern city and endeared themselves to the community. They purchased a 42-bed Sanatorium and expanded this facility into a 528-bed hospital and health system. Across ninety years, the community supported and demonstrated their willingness to pay in order to sustain the Sisters mission. The themes identified in the study included an unwavering commitment to Jive the mission of the Daughters of Charity, an implicit authority allowing these Sisters to enter into business arrangements, an emphasis on ensuring that all Sisters gained education and mentorship in finance and nursing, the growth of a strong bond with the community of Jacksonville, and an ability to obtain funding needed to carry out their mission. Themes appearing to be in opposition to the Sisters mission included racial separation and the limited recognition given to nurses at the Sisters' hospital. In conclusion, the study tells the story of Sisters who were able to enhance their valuation by blending their knowledge of the health care business and nursing, while successfully obtaining the funding needed to fulfill their mission.
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Date Issued
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2007
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PURL
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http://purl.flvc.org/fau/fd/FA00000623
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Subject Headings
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Daughters of Charity of St Vincent de Paul, Women in charitable work, Nursing ethics, Nursing services--Administration
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Format
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Document (PDF)
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Title
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A discourse, delivered before the members of the Boston Female Asylum : Friday, Sept. 25, 1801,.
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Creator
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Stillman, Samuel 1738-1807, Boston Society for the Care of Girls
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Abstract/Description
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being their first anniversary by Samuel Stillman ... ; preached and published at the request of the Society. Half title: Female Asylum "Order of performance on the first anniversary of the Boston Female Asylum": pages 16-18. Includes hymns and poems. Printer's device on title page. Engraved tail-pieces. FAU Libraries' copy imperfect: Half title page missing; appears to have been trimmed to 21 cm.
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PURL
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http://purl.flvc.org/fau/fd/fauwsb8f19
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Subject Headings
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Bible -- Hosea, XIV, 3 -- Sermons, Boston Female Asylum, Boston Society for the Care of Girls -- Anniversaries, etc -- Sermons, Charities -- Massachusetts -- Boston -- Sermons, Charity schools -- Massachusetts -- Boston, Child welfare -- Massachusetts -- Boston -- Sermons, Children -- Institutional care -- Massachusetts -- Boston -- Sermons, Orphanages -- Massachusetts -- Boston, Poems -- 1801
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Format
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E-book
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Title
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An assessment of the organizational effectiveness of faith-based and secular community development corporations in the provision of economic development and other services.
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Creator
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Yacinthe, Natacha Jasmine, Florida Atlantic University, Washington, Charles W.
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Abstract/Description
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This dissertation develops an approach and a model for assessing the effectiveness of faith-based and secular community development corporations (CDCs) in the provision of economic development and other services. This dissertation contends that faith-based and secular CDCs are essentially comparable entities whose characteristics and functions are virtually indistinguishable, thus to speak of organizational effectiveness of CDCs is sufficient to encompass both faith-based and secular CDCs....
Show moreThis dissertation develops an approach and a model for assessing the effectiveness of faith-based and secular community development corporations (CDCs) in the provision of economic development and other services. This dissertation contends that faith-based and secular CDCs are essentially comparable entities whose characteristics and functions are virtually indistinguishable, thus to speak of organizational effectiveness of CDCs is sufficient to encompass both faith-based and secular CDCs. The study uses an empirical approach, directed by the literature, to discover the characteristics and functions of faith-based and secular CDCs, the extent to which they are involved in economic development activities, and to determine the key factors that are presumed to contribute to their effectiveness. A regression model is developed employing variables and data resulting from a survey of CDCs in the South Florida area to predict and explain the variance in the subjective rating of the perception of organizational effectiveness by executive directors and managers of CDCs in the study population. The study tests a number of hypotheses that are designed to explain the influence of certain variables on organizational effectiveness and discovers a number of factors that are statistically significant in influencing perceived effectiveness. It proposes future areas of research that build upon the current research and may lead to even better understanding of the factors influencing organizational effectiveness of CDCs.
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Date Issued
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2004
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PURL
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http://purl.flvc.org/fcla/dt/12106
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Subject Headings
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Human Services--Contracting Out--United States, Church Charities--Government Policy--United States, Federal Aid to Human Services--United States, Church and State--United States, Community Development--United States, Economic Development Projects--United States
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Format
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Document (PDF)