We examine whether the U.S. partisan gap over the COVID-19 pandemic finds its way into corporate decisions in terms of how firms communicate the impact of the pandemic to investors. Specifically, we examine whether executives’ political leanings affect their firms’ qualitative disclosures...

The enterprises to be competitive are constantly looking for continuous increase of productivity, quality and level of services. With the development of Industry 4.0 concept, manufacturers are more confident about new advantages of automation and systems integration. Lean management is well...