As the nation grapples with the profound human tragedy of the novel coronavirus (“COVID-19”), U.S. companies are feeling the business and economic impacts of a global public health crisis. The travel industry has experienced massive declines in passenger volume. Hospitals and medical service...

This paper investigates the impact of banks’ social activities on their future stock price crash risk in an international setting. We propose two competing perspectives for the relationship. Signaling theory suggests that a high level of social engagement may signal high ethical standards of...

"This book presents an interdisciplinary perspective of the various theoretical and practical approaches of management accounting and its impact in the 21st century on different areas of activity, including sustainable performance faced by the current business environment, and in particular...

1. Introduction -- 2. The Rules of the Game and Post-disaster Rebuilding and Recovery -- 3. Government as Gardener: Cultivating the Environment for Private Sector Natural Disaster Response -- 4. The Role of the Local Emergency Manager in a Centralized System of Disaster Management -- 5....

In der Finanzindustrie zeichnen sich neue Spielregeln ab. Neben finanzieller Rendite gewinnen nicht-ökonomische Motive an Bedeutung: Anleger fordern nachhaltige Investments, Banken positionieren sich als sozial und umweltbewusst und Kapitalmarktakteure müssen die Verteilung von...