Covid-19 has caused an economic recession, including uncertainty over the food and beverage sector. One of the layers of business that is vulnerable to pandemic attacks is cafés and restaurants. In early 2020-2022, many café and restaurant businesses have been closed as a series of polemics...

In February 2017, Portugal implemented a tax on sugar-sweetened beverages (SSBs), under which producers were to be taxed according to the amount of sugar contained in the drinks they manufactured. We exploit administrative accounting data covering the universe of Portuguese firms between 2012...

In the context of the current goal of finance, an analysis of the determinants of a company’s Return on Equity (ROE) is useful to many stakeholders of a company. DuPont model is one of the most efficient models in studying the drivers of a companies’ ROE. Literature review on the DuPont...