Beyond Resources
研究企业资源如何通过管理自由裁量权和价值观影响企业慈善捐赠，发现资源有正向作用，且该作用被管理自由裁量权完全中介、被价值观部分中介。
Prior studies have advanced our knowledge of the individual determinants of corporate philanthropy; however, little empirical research has been conducted on how these determinants combine to influence giving. In this study, the authors develop and test an integrated model of the relationship between firm resources and corporate philanthropy as mediated by managerial discretion and managerial values. In addition, the authors offer organizational slack as an alternative measure of organizational resources. As predicted, the results show that firm resources have a positive effect on corporate philanthropy. This effect is fully mediated by managerial discretion and partially mediated by managerial values.