A collection of empirical and theoretical papers on financial reporting

The editorial team of the publishing house “Virtus Interpress” has prepared the collection of empirical and theoretical papers published in Corporate Ownership and Control Journal devoted to the topic of financial reporting.

We hope that the aforementioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically in the field of financial reporting issues):

  1. Law, P., & Yuen, D. (2019). Financial analysis and corporate governance of AA: A case study. Corporate Ownership & Control, 16(2), 19-24. http://doi.org/10.22495/cocv16i2art2
  2. Fenyves, V., Bács, Z., Zéman, Z., Böcskei, E., & Tarnóczi, T. (2018). The role of the notes to the financial statements in corporate decision-making. Corporate Ownership & Control, 15(4-1), 138-148. http://doi.org/10.22495/cocv15i4c1p1
  3. El-Bannany, M. (2018). Financial reporting quality for banks in Egypt and the UAE. Corporate Ownership & Control, 15(2), 116-131. http://doi.org/10.22495/cocv15i2art10
  4. Sotti, F. (2017). The role of non-controlling interests in the value relevance of consolidated financial statements. Corporate Ownership & Control, 15(1-2), 435-443. http://doi.org/10.22495/cocv15i1c2p12
  5. Kohansal, S., Rostami, S., & Rostami, Z. (2017). The impact of corporate governance mechanisms on financial reporting transparency. Corporate Ownership & Control, 14(3), 25-33. doi:10.22495/cocv14i3art3
  6. Krismiaji, & Prabhata, A. (2016). The impact of international financial reporting standards on cost of capital. Corporate Ownership & Control, 14(1-3), 458-465. http://doi.org/10.22495/cocv14i1c3p6
  7. O’Farrell, G., & Liu, C. (2016). A comparison of different approaches to modeling financial statements. Corporate Ownership & Control, 14(1-2), 314-320. http://doi.org/10.22495/cocv14i1c2p3
  8. Oyelere, P. B., & Kuruppu, N. T. (2016). Corporate characteristics of listed companies engaging in web-based financial reporting in emerging economies. Corporate Ownership & Control, 13(4), 66-80. http://doi.org/10.22495/cocv13i4p7
  9. Garefalakis, A., Dimitras, A., Floros, C., & Lemonakis, C. (2016). How narrative reporting changed the business world: Providing a new measurement tool. Corporate Ownership & Control, 13(4-2), 317-334.http://doi.org/10.22495/cocv13i4c2p5
  10. Ahmed, A. M. (2016). Accounting disclosure of social responsibility by listed companies in Saudi stock market. Corporate Ownership & Control, 13(2), 132-144. http://dx.doi.org/10.22495/cocv13i2p13
  11. Hossain, M., Momin, M. A., & Leo, S. (2012). Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate Ownership & Control, 9(4-3), 351-366. http://doi.org/10.22495/cocv9i4c3art6
  12. Al-Sa’eed, M. A., Al-Mahamid, S. M. (2012). The role of effective audit committee in strengthening the financial reporting: Evidence from Jordanian listed companies. Corporate Ownership & Control, 9(3), 59-68. http://doi.org/10.22495/cocv9i3art5
  13. Cuong, N. H., Gallery, G., & Artiach, T. (2013). Interim financial reporting in the Asia-pacific region: A review of regulatory requirements. Corporate Ownership & Control, 10(3-3), 380-388. http://doi.org/10.22495/cocv10i3c3art4
  14. Sotti, F., Rinaldi, L., & Gavana, G. (2015). Measurement options for non-controlling interests and their effects on consolidated financial statements consistency. Which should the disclosure be? Corporate Ownership & Control, 12(2-2), 293-302. http://doi.org/10.22495/cocv12i2c2p3
  15. Shehata, N. (2014). Factors influencing disclosure practices in emerging markets: Case of the gulf countries. Corporate Ownership & Control, 11(4-2), 250-257. http://doi.org/10.22495/cocv11i4c2p3
  16. Elsayed, A. N. E., El-Masry, A. A., & Elbeltagi, I. M. (2010). Corporate governance, firm characteristics and internet financial reporting: Evidence from Egyptian listed companies. Corporate Ownership & Control, 7(4-4), 397-426. http://doi.org/10.22495/cocv7i4c4p1
  17. Grove, H., Cook, T. (2007). Fraudulent financial reporting detection: Corporate governance red flags. Corporate Ownership & Control, 4(2), 254-261. http://doi.org/10.22495/cocv4i4c2p1