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企業捐贈行為之決定因素

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表 3    解釋變數對被解釋變數之預期影響方向 解釋變數 假說 預期方向* ETRLN 企業捐贈之稅率彈性為正 + INCCLN 企業捐贈之所得彈性為正 + CPA 採會計師稅務簽證之企業,捐贈水準較高 + AGRI 屬於農林漁木礦業之企業,捐贈水準較低  -FINAN 屬於金融保險業之企業,其捐贈水準較高 + SERV 屬於工商服務業之企業,其捐贈水準較高 + COMMER 屬於買賣業之企業,其捐贈水準較低  -CURRATIO 流動比率較高的企業,其捐贈水準較高 + LEVERAGE 負債比率較高的企
表 5    過去文獻中捐贈所得彈性的估計

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