Purpose - The paper focuses on the identification of disparities in the development of the macroeconomic environment across the member states of the European Union and problematic factors impacting the business environment's level. Research methodology - To find the disparities in the...

Deteriorating macroeconomic conditions and plans to move to a green economy such as the Green Deal are putting pressure on both internal and external stakeholders to create a liquidity cushion in the event of unexpected expenditures. However, when analyzing reported earnings, which may...