scholarly journals The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union

2021 ◽  
Author(s):  
Riccardo Cimini
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
Boards Of Directors ◽  
Value Relevance ◽  
Corporate Boards ◽  
The European Union ◽  
Female Presence

scholarly journals European Regional Inequalities: The Other Face of Development

2017 ◽  
Vol 9 (4) ◽  
pp. 163
Author(s):  
Celeste Perrucchini ◽  
Hiroshi Ito
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
Capita Income ◽  
Relevant Literature ◽  
Point Of View ◽  
The European Union ◽  
Per Capita Income ◽  
Member States ◽  
Eu Member States ◽  
Per Capita

Empirical evidence suggests an overall convergence in terms of GDP and per capita income occurring among the European Union (EU) Member States. Nevertheless, economic inequalities have been increasing at the regional level within European Union countries. Through the review of relevant literature, this study analyzes the increasing inequalities from an economical point of view, focusing on Italy and the UK as examples. First, a general overlook of the empirical evidence of the GDP and per capita income at national and sub-national levels will be presented. Second, an explanation of the possible causes of the results will be proposed through the use of economical and sociological theories. The findings of this research might uncover the relative inefficacy of EU Cohesion policies and point towards the necessity for deeper and more thoughtful measures to continue the convergence of Member States while preserving internal equilibria. This paper ends with discussions for the future directions of the EU.

Endogenous Preferences And Delegation In The European Union

2003 ◽  
Vol 36 (1-2) ◽  
pp. 41-74 ◽  
Author(s):  
Simon Hug
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
The European Union ◽  
Endogenous Preferences ◽  
The Eu

The interplay among intergovernmental and supranational actors is a defining feature of the institutional life of the European Union (EU). Too often, however, these actors are considered independent of each other, and their autonomy is assessed in a vacuum. This is problematic because if there is such a thing as "endogenous preferences" in the EU, it appears exactly through this interdependence of intergovernmental and supranational actors. None of the institutionalist approaches to the EU has come to grips with this fact yet. Based on some very simple gametheoretic ideas, I offer in this article a rationale for "endogenous preferences" and discuss their impact on issues of delegations. Some cursory empirical evidence supports the claims that the preferences of supranational actors are related to those of the actors who select or appoint them. Similarly, the analyses presented here suggest that preferences over delegation to supranational actors are influenced by differences in policy views between principals and agents.

scholarly journals The Plight of Women in Positions of Corporate Leadership in the United States, the European Union, and Japan: Differing Laws and Cultures, Similar Issues

2020 ◽  
pp. 279
Author(s):  
Bettina Binder ◽  
Terry Morehead Dworkin ◽  
Niculina Nae ◽  
Cindy Schipani ◽  
Irina Averianova
Keyword(s):  
United States ◽  
European Union ◽  
Gender Gap ◽  
Gender Discrimination ◽  
Gender Diversity ◽  
The United States ◽  
Economic Benefits ◽  
Corporate Boards ◽  
The European Union ◽  
The Status

Gender diversity in corporate governance is a highly debated issue worldwide. National campaigns such as “2020 Women on Boards” in the United States and “Women on the Board Pledge for Europe” are examples of just two initiatives aimed at increasing female representation in the corporate boardroom. Several European countries have adopted board quotas as a means toward achieving gender diversity. Japan has passed an Act on Promotion of Women’s Participation and Advancement in the Workplace to lay a foundation for establishing targets for promoting women. This Article examines the status of women in positions of leadership in the United States, several major countries in the European Union, and Japan. We focus on the legal backdrop in each jurisdiction regarding gender discrimination and studies tending to demonstrate the economic benefits of gender diversity. We conclude that although important steps have been taken in the direction of narrowing the gender gap in all jurisdictions examined, progress has been slow and difficult across the board. The issue of too few women at the top will not be resolved until there is a wider acceptance that female leaders can benefit their organizations and contribute to social and economic progress. Moreover, the presence of women on corporate boards is valuable in and of itself and the status quo ought to be further challenged in international business.

Policy Transfer in the European Union: An Institutionalist Perspective

2004 ◽  
Vol 35 (1) ◽  
pp. 103-126 ◽  
Author(s):  
SIMON BULMER ◽  
STEPHEN PADGETT
Keyword(s):  
European Union ◽  
Political Science ◽  
Empirical Evidence ◽  
Decision Rules ◽  
Policy Transfer ◽  
The European Union ◽  
General Hypothesis ◽  
Institutional Variables ◽  
Transfer Processes ◽  
Eu Governance

Although the concept of policy transfer attracts growing attention in political science, its application to the European Union remains underdeveloped. This article offers a comprehensive conceptual account of EU policy transfer. It starts from the institutionalist premise that transfer processes and outcomes will vary between differently constituted governance regimes. Three forms of EU governance are identified; hierarchy, negotiation and ‘facilitated unilateralism’. The article develops hypotheses about the linkages between institutional variables and transfer outcomes, assessed on a scale from emulation to influence. Hypotheses are set against empirical evidence drawn from a variety of policy areas. We find evidence to support the general hypothesis that stronger forms of policy transfer occur in more highly institutionalized governance regimes. The evidence also points to micro-institutional variables shaping transfer outcomes: the powers accruing to supra-national institutions; decision rules; and the density of exchange between national actors.

The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union

2012 ◽  
Vol 11 (2) ◽  
pp. 1-25 ◽  
Author(s):  
Daniel Zeghal ◽  
Sonda M. Chtourou ◽  
Yosra M. Fourati
Keyword(s):  
European Union ◽  
Earnings Management ◽  
Financial Reporting ◽  
Value Relevance ◽  
Earnings Quality ◽  
The European Union ◽  
Accounting Quality ◽  
Financial Reporting Standards ◽  
Accounting Numbers ◽  
Mandatory Adoption

ABSTRACT This paper addresses the question whether the mandatory adoption of International Financial Reporting Standards (IFRS) is associated with higher accounting quality. More specifically, we investigate whether the application of IFRS in 15 European Union (EU) countries is associated with less earnings management and higher timeliness, conditional conservatism, and value relevance of accounting numbers. Our results suggest that there has been some improvement in accounting quality between the pre- and post-IFRS adoption periods. In particular, we find that firms exhibit an increase in the accounting-based attributes, but a decrease in the market-based after the adoption of IFRS in 2005. Interestingly, the findings are more pronounced for the firms in countries where the distance between the pre-existing national GAAP and IFRS is important. Furthermore, we are unable to identify any change within firms that have converged their local GAAP toward IFRS before the mandatory transition.

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