Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting

Younis A. Battal Saleh

Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting

Younis A. Battal Saleh * §

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Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting

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Abstract

The relationship between corporate monetary and In-kind donations and tax incentives is not apparent” hidden” and can only be deduced through the hypothetical comparison. This relationship may be a justification for the lack of scientific contributions on this relationship, as well as accounting standards that govern how to disclose that relationship in the reports and financial statements. This relationship also justifies the corporations’ insistence on using the same usual method of disclosing such donations. The careful analysis of the relationship-based on the hypothetical comparison, between endowments “grants” and tax incentives, will confirm the existence of the following two facts: (1) There is a mandatory partnership between corporations and government.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Younis Saleh. 2019. "Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting". Global Journal of Management and Business Research, Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D2).

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification JEL Code: M49

Submission ReceivedDecember 6, 2018
Peer Review Double Blind
Handling Editor
Accepted January 2, 2019
Published January 15, 2019

Version of record

v1.2

Issue date

May 9, 2019

Language

English

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Article Matrices

Total Score: 148

Country: Libya

Subject: Global Journal of Management and Business Research

Authors: Younis A. Battal Saleh (PhD/Dr. count: 0)

View Count (all-time): 286

Total Views (Real + Logic): 1144

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Publish Date: 2019 01, Tue

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Total Views: 1.1K

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