The implementation of the Paris Agreement on climate change should follow a rights-centred approach, not only because negative climate change impacts can directly affect several human rights, but also because actions to address climate change may also provoke unintended human rights...

The COVID-19 pandemic has been a widespread and prolonged disruption to life in the U.S. since a national emergency was declared on March 13, 2020. Small businesses saw substantial revenue declines in the initial months. Expenses also declined commensurately, reflecting lower revenues as well as...

We examine whether the Securities and Exchange Act of 1934 increased earnings informativeness by increasing accounting comparability, consistent with regulators’ intent. Specifically, we document that the Act made the accounting of similar firms (i.e., firms in the same industry) and differing...

This preliminary study tries to evaluate the effect of COVID-19 on the opinions and behaviour of people towards organic food. For this purpose, a quantitative study was conducted to examine the constructs of the theory of planned behaviour (TPB; Ajzen, 1991) on the consumption intention of...

We examine whether a shock to the enforceability of Regulation Fair Disclosure (Reg FD) limited its ability to restrict the flow of private information between managers and investors. Although prior work provides evidence that Reg FD reduced managers’ selective disclosure of material...