This paper quantifies the short-run economic impact of 21 Atlantic hurricanes on U.S. local business activity from 2017 to 2024 using anonymized Mastercard transaction data aggregated by ZIP code. On average, hurricanes reduce merchant sales by 12.4 percent during the preparation, impact, and...

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and prospective stakeholders. Corporate governance structures significantly influence the extent and frequency of such disclosures. This study investigates the role of audit committees...

This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023. It provides evidence that audit quality, joint...

The confluence of Augmented Reality (AR) and Virtual Reality (VR) into fashion retailing is changing the face of consumer shopping behavior, largely driving purchase decisions and inducing sustainable fashion technology. These ways of shopping experience enhance the interaction, usability, and...

This paper studies the impact of austerity measures implemented by the UK government after 2010 on life expectancy and mortality. We combine administrative data sources to create a panel dataset spanning from 2002 to 2019. Using a difference-in-differences strategy, we estimate the effect of...