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...

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...

Purpose The purpose of this paper is to provide a better understanding of the determinants of small and medium-sized enterprises (SME) financing constraints and their impacts on investments in innovation. To explicate these factors, the authors use a general definition of innovation,...