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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. 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
  2. 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
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
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