Regulatory uncertainty is a critical issue and a challenge for firms and individuals. Sudden shifts in regulatory frameworks—whether related to taxation, environmental standards, financial oversight, reporting requirements, or labor laws—can delay investment, hinder innovation, and distort firms’ risk assessments. For policymakers, poorly timed or ambiguous regulation risks undermining credibility and reducing policy effectiveness. Rising geopolitical instability and rapid technological change amplify these risks. As international firms navigate overlapping and sometimes conflicting regimes across jurisdictions, understanding how regulatory uncertainty affects corporate behavior and market dynamics has become urgent for both informed policy design and strategic corporate governance. With this Collection “Regulatory Uncertainty,” Schmalenbach Journal of Business Research (SBUR) invites submissions of papers that contribute to the following research questions, among others:
• How does regulatory uncertainty influence corporate investment and capital allocation decisions?
• How do firms navigate overlapping, inconsistent, or rapidly changing regulatory regimes across borders and sectors?
• What is the impact of regulatory uncertainty on the adoption and diffusion of new technologies, including AI, fintech, and crypto-assets?
• How does ambiguity in supply chain due diligence, climate and transition regulation affect firms’ decarbonization strategies and risk exposure?
• What are the effects of uncertainty in taxation—especially international tax rules, digital taxes, or green tax reforms—on firm behavior and market efficiency?
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