It is commonly known that irresponsible alcohol use can have adverse effects. For some people it results in health problems, for others in productivity loss, and some experience the worst possible outcome of alcohol misuse: death. This paper estimates the effect of reduced alcohol sales hours on...

In recent years, the analysis of corporate governance aspects is becoming a central element for understanding corporate dynamics and represents a clear indicator of investor confidence in the decisions taken by the management and board of listed firms. For this reason, corporate governance...

The monetary ideas of Georg Friedrich Knapp have recently resurfaced in the context of the Modern Monetary Theory whose representatives see themselves in his tradition. The historical debate on Knapp's "State Theory of Money," which divided opinion when it was first published in 1905 as well as...

Integrated reporting (IR) is a new form of corporate reporting that aims to provide a holistic picture of an organisation’s performance. A critical aspect of IR is the quality of the reports. Although several studies investigate IR, few focus on quality. This study investigates the impact of...

People with disabilities (PWD) represent a largely untapped market and customer segment worldwide, as well as an enormous untapped workforce potential. Although there are indications in the literature that the employment of PWD can bring many advantages for companies, the effects on companies...

So far companies seem to ignore the potential of persons with disabilities (PWD) as customers and as employees. Although there is some empirical evidence that PWD employment can bring many benefits to companies and that social inclusion can attract a lasting customer base. The employment of PWD...