Mandatory pension contributions (MCs) are negative shocks to a firm's liquidity that can unfavorably impact its cost of capital, financing, and investment plans. We study whether firms faced with MCs use both non-cash (NEM) and cash generating earnings management (CEM) to partly offset their...

A review of climate change regulation reveals three historical ages: the age of responsibility, the age of cost-effectiveness, and the age of litigation. The age of responsibility refers to the “common but differentiated responsibility” (CBDR) principle characterized by political...

For years, tobacco interests have played an important role in developing international law. Recently, cooperation among nations concerned with the risks and health consequences of smoking tobacco has resulted in the adoption of international treaties, regional directives, and common...

Given the urgent need to dramatically reduce greenhouse gas emissions, and concern regarding insufficient climate action and ambition across the globe, NGOs and individuals are increasingly turning to the courts to force States, public authorities, and private entities to increase their climate...

Because the internet is so thoroughly global, nearly every aspect of internet governance has an extraterritorial effect. This is evident in a number of high-profile cases that cover a wide range of subjects, including law-enforcement access to digital evidence; speech disputes, such as requests to...

This article concerns the recent case of Georges v United Nations, which constitutes, to date, the most elaborate public law challenge to the principle of UN immunity from suit and private law attempt at procuring compensation from the UN for alleged malfeasance. Despite the fact that it relates...