This paper examines the effect of a change in U.S. trade policy on the domestic investment of U.S. manufacturers. Using … uncertainty exhibit relative declines in investment after the change in trade policy. Within industries, we find that this … increase in investment. We also find evidence that establishments' investment activity is smoother following the policy change …

This study examines whether the COVID-19 pandemic affected accounting information in the US. We compare discretionary … pandemic from accounting perspective. It also enriches accounting research on economic crises …