A collection of empirical and theoretical papers on financial reporting (Updated July 27, 2020)

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. Lucchese, M. (2020). Country-specific institutional effects on non-financial disclosure level: Evidence from European listed banks. Corporate Ownership & Control, 17(4), 166-182. http://doi.org/10.22495/cocv17i4art14
  2. Lucchese, M., Di Carlo, F., & Incollingo, A. (2020). Risk relevance and volatility of other comprehensive income in the banking sector: Evidence from European countries. Corporate Ownership & Control, 17(3), 187-197. http://doi.org/10.22495/cocv17i3art15
  3. de Souza, J. A. S., Bortolon, P. M., & Leal, R. P. C. (2020). Related party transactions, disclosure and ownership structure in Brazil. Corporate Ownership & Control, 17(3), 134-145. http://doi.org/10.22495/cocv17i3art10
  4. Allini, A., Ferri, L., Maffei, M., & Zampella, A. (2020). Determinants of financial instruments risk disclosure: An empirical analysis in the banking sector. Corporate Ownership & Control, 17(2), 20-31. http://doi.org/10.22495/cocv17i2art2
  5. Fiandrino, S., Rizzato, F., Busso, D., & Devalle, A. (2019). The effect of ownership concentration on non-financial information mandatory disclosure: Evidence from Italy. Corporate Ownership & Control, 17(1), 79-94. http://doi.org/10.22495/cocv17i1art8
  6. Carini, C., Rocca, L., Veneziani, M., & Teodori, C. (2019). The first impact of EU regulation on non-financial disclosure: An exploratory analysis in the oil & gas sector. Corporate Ownership & Control, 17(1), 24-37. http://doi.org/10.22495/cocv17i1art3
  7. Romano M., Taliento M., Favino C., & Netti A. (2019). Firm characteristics and forward-looking risk disclosure: Evidence from the Italian context. Corporate Ownership & Control, 16(4), 56-65. http://doi.org/10.22495/cocv16i4art5
  8. Fera, P. (2019). The effectiveness of the matching principle in different financial reporting systems and its impact on the quality of earnings. Corporate Ownership & Control, 16(3), 129-142. http://doi.org/10.22495/cocv16i3art11
  9. Alagla, S. (2019). Corporate governance mechanisms and disclosure quality: Evidence from UK top 100 public companies. Corporate Ownership & Control, 16(2), 97-107. http://doi.org/10.22495/cocv16i2art10
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. 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
  16. 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
  17. 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
  18. 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
  19. 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
  20. 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
  21. 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
  22. 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
  23. 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
  24. 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
  25. 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
  26. 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