Correspondence to: Noor Houqe Email: Noor.Houqe@vuw.ac.nz Centre for Accounting, Governance and Taxation Research School of Accounting and Commercial Law Victoria University of Wellington PO Box 600, Wellington, NEW ZEALAND Tel: + 64 4 463 5078 Fax: + 64 4 463 5076 Website: http://www.victoria.ac.nz/sacl/cagtr/ VALUE RELEVANCE OF CORPORATE DONATIONS WORKING PAPER SERIES Working Paper No. 108 December 2016 Noor Houqe, Wares Karim, Thomas St George & Tony van Zijl