The purpose of this paper is to review existing literature on the consequences of International Financial Reporting Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we adopt the critical review approach. We begin the review...

Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, female directors may con-tribute to improve board performance and earnings quality....

This study analyses sickness absence in selected European countries. We suggested and applied three sick‑leave measures: global sickness absence rate, frequency rate, and absolute crude absence rate. To calculate the rates, open access data from Eurostat, the OECD, and the WHO were used. On...