Abstract
ABSTRACT Panel data from China’s listed enterprises from 2014–2019 was selected as a sample to study the relationship between enterprise charitable giving, exposure, and enterprise performance in this study. It was revealed that enterprise charitable giving has a U-shaped relationship with enterprise performance. Further research has found that philanthropic exposure plays a positive moderating role in the relationship between charitable giving and enterprise performance. This study provides information on the scale of donation from the perspective of enterprise performance, suggesting new paths for enterprises to improve their performance and help China increase funds for disaster relief and post-disaster reconstruction.
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