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This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...
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The US has been a global leader in regulating local air pollution and a global laggard in regulating greenhouse gases … (GHGs). For decades, critics of US policy have expressed fears that stringent US regulations on local air pollution would … lead to pollution havens overseas. Prior research, suggests that has not happened. But what about the converse fear? Are …
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Research Question: This study investigates the relationship between information technology (IT) capability and firm performance in the 2010s, the era of big data analytics (BDA), in the context of US companies. Motivation: With the evolution of business intelligence and the proliferation of...
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