... change G30 G38 M12 Regulations add significant fixed costs to businesses (Ince & Ozsoylev, 2024). As indicated by Kalmenovitz (2023) and Ince (2024) , regulatory compliance is expensive and sticky, suggesting significant economic implications. Strategic change, according...

... the paper. G30 G32 G38 China is characterized by a politically centralized hierarchy and regionally decentralized economic system (Xu, 2011). As noted by Chen, Chen, Wang, and Zheng (2018) , local government officials in China have significant control over economic activities...

... purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Ownership Default risk Japan Corporate governance Firm performance G01 G32 G33 G34 G38...

... for the analysis. Section 5 presents the research findings. Section 6 concludes. Corporate charitable giving Government fiscal pressure Timing strategy Difference-in-differences method G38 H32 M14 Corporate charitable giving (CCG) attracts considerable academic attention in recent...