Purpose: Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly valued in the market, however, these studies are limited due to the noise present in international studies...

Change is in the air and it is coming to antitrust and competition policy in the United States. The unexpected election of President-elect Donald J. Trump opened wide the speculation or mystery about what he and his advisors are planning concerning his administration's antitrust policy. During...

In the Eurotunnel case, the analysis conducted in parallel by the French Competition Authority and the Competition Commission on the merger between Eurotunnel and SeaFrance’s assets, brought to divergent outcomes. This case gives the opportunity to discuss about the European approach to...