Purpose: This paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political, economic, social and environmental factors and consequences associated with those measures....

We provide a new experimental investigation of the neutrality theorem of Warr (1983), according to which “when a single public good is provided at positive levels by private individuals, its provision is unaffected by a redistribution of income". Our experimental design differs from Chan...

We provide a new experimental investigation of the neutrality theorem of Warr (1983), who states ”when a single public good is provided at positive levels by private individuals, its provision is unaffected by a redistribution of income”. Instead of comparing different income distributions...

Purpose This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting...

Advances in Environmental Accounting &Managementaims to advance knowledge of the management of corporateenvironmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial andsocial consequences of corporate...