We investigate how payment modes influenced charitable giving behaviors before and after the lockdown during the COVID-19 pandemic in a laboratory experiment. In a real donation game, subjects use cash or contactless mobile payment to make real donations. We showed that contactless mobile...

The White Saviour charge accuses Western foreign aid of being tokenistic and self-serving, motivated by superiority, guilt and sentimentality and of perpetuating prejudice and negative stereotypes. How do White Saviour perceptions arise from charitable appeals and what is their effect on...

China has have witnessed phenomenal economic growth in the 21st century. In sharp contrast to this wealth expansion, the nation is the one of the world’s least generous in terms of domestic charitable giving. Seemingly, while individuals are getting wealthier they do not show a higher level of...

The objective of this study was to provide a CFD model for Islamic boarding schools for productive business activities in terms of S-O-R theory and its barriers. The Discourse Analysis (DA) approach was used to see the discourse on the websites of Kitabisa.com, Republika, Youtube, and journals...

The 2014 tax reform in Korea transformed the tax deduction system into a tax credit system for charitable giving. As a result, tax benefits for high-income donors decreased while those for low-income donors increased. In this study, using the unbalanced panel data of the National Survey of Taxes...

This paper explores the relationship between corporate social responsibility (CSR) and timeliness of goodwill impairment. Goodwill impairment occurs when a company pays more than book value to acquire an asset, creating goodwill, and then the value of that asset declines, resulting in goodwill...

Private charitable contributions play an essential role in most economies. From a policy perspective, there is concern that comprehensive government spending might crowd out private charitable donations. If perfect crowding out occurs, then every dollar spent by the government will lead to a...