The proportion of women on the boards of large companies in Germany continued to increase during 2020. In the fourth quarter of 2020, there were 101 female executive board members in the 200 largest companies, seven more than in 2019. However, growth was slow, as it was in some of the other...

Over the past years, the proportion of women on the supervisory boards of major companies in Germany has increased. As this second report in the DIW Women Executives Barometer 2021 shows, this has a meaningful, positive impact on the supervisory boards of many companies, and affects interactions...

The article aims to identify and evaluate the financial factors influencing the investment behavior of Lithuanian companies. The article briefly reviews and summarizes previous research that provides detailed evidence of the financial factors that influence a firm's investment behavior. The...

This study aims to explore the factors that influence the firm’s reported earnings quality (FREQ) for a sample of Egyptian firms from 2008 to 2019 by using panel data. The findings show that CEO power dynamics (CEO duality, CEO ownership, CEO tenure and CEO political connections) as negative...

Users of financial statements are in a better position to evaluate the performance of the firm in question if its accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly beneficial, the empirical studies on its impact on earnings...