Since 2005, European Union (EU) listed enterprises are required to apply international financial reporting standards (IFRS). For this reason, a concern for EU standard setters is the existence of two financial reporting systems: national accounting standards and IFRS. This paper explores the...

type="main" <p>This article examines the effect of improvements in the quality of International Financial Reporting Standards (IFRS) on the level of earnings management. In order to achieve this aim, we study the accounting quality of German listed companies through discretionary accruals yielded...</p>

This article analyzes the relationship between female directors and corporate reputation with a Spanish sample for the period 2008-2017. We also examine two background characteristics of women directors: their busyness and their educational background, suggesting that differences can exist among...