The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years...

The role of European businesses in addressing environmental issues and climate change has taken center stage with the European Green Deal. With increasing attention to the effect of board gender diversity (BGD) on firms’ environmental performance, the question arises whether BGD has any...

A variety of empirical studies analyzed the impact of board attributes on Corporate social responsibility (CSR) reporting with mixed results during the last decade. In view of this heterogeneity and increased relevance, we conduct a meta-analysis on 51 empirical-quantitative studies and include...

For the last two decades, board diversity is increasingly considered as a significant mechanism of good corporate governance. Thus, the question arises whether a heterogeneously or rather a homogenously composed board contributes to the efficiency of a company's management and monitoring....