A collection of empirical and theoretical papers on financial reporting (Updated May 26, 2025)

The editorial team of the publishing house “Virtus Interpress” has updated 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. Nasfi Snoussi, S., Nasfi Salem, F., & Boulila Taktak, N. (2025). Impact of pressures on the detection of financial statement fraud risk. Corporate Ownership & Control, 22(2), 34–40. https://doi.org/10.22495/cocv22i2art3
  2. Napoli, F. (2025). Voluntary disclosure of non-financial information: The case of family and non-family businesses in Italy. Corporate Ownership & Control, 22(1), 22–35. https://doi.org/10.22495/cocv22i1art2
  3. Borré, S. S., & Gelmini, L. (2024). Global corporate performance evaluation and sustainability reporting. Corporate Ownership & Control, 21(4), 129–136. https://doi.org/10.22495/cocv21i4art11
  4. Rajpurohit, P., & Rijwani, P. G. (2024). Ownership structure and financial reporting quality: Moderating role of regulation. Corporate Ownership & Control, 21(2), 178–189. https://doi.org/10.22495/cocv21i2art14
  5. Kalyani, S., & Mondal, R. (2024). Is ESG disclosure creating value propositions for the firms? An SLR and meta-analysis of how ESG affects the financials of a firm. Corporate Ownership & Control, 21(1), 96–117. https://doi.org/10.22495/cocv21i1art9
  6. Velte, P. (2024). Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact? Corporate Ownership & Control, 21(1), 8–20. https://doi.org/10.22495/cocv21i1art1
  7. D’Este, C., Galavotti, I., & Carabelli, M. (2023). Goodwill reporting in corporate acquisitions: The effects of managerial discretion under the new accounting rules. Corporate Ownership & Control, 20(4), 72–83. https://doi.org/10.22495/cocv20i4art5
  8. Lamptey, E. K., Tang, A., & Mburu, H. K. (2023). Tournament incentives and audit report lag: Further evidence [Special issue]. Corporate Ownership & Control, 20(3), 328–342. https://doi.org/10.22495/cocv20i3siart8
  9. Velte, P. (2023). The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator. Corporate Ownership & Control, 20(2), 63–74. https://doi.org/10.22495/cocv20i2art5
  10. Asogwa, I. E., Varua, M. E., & Tenakwah, E. S. (2022). Examining the relationship between sustainability reporting processes and organizational learning and change. Corporate Ownership & Control, 20(1), 145–161. https://doi.org/10.22495/cocv20i1art14
  11. Hundal, S., Eskola, A., & Troudi, M. (2022). Do board of directors’ characteristics and executive remuneration impact financial reporting quality? A quantitative analysis of the Nordic manufacturing sector. Corporate Ownership & Control, 20(1), 59–67. https://doi.org/10.22495/cocv20i1art5
  12. Elmassri, M., Yusuf, A., Allah, A. K., Al Shamsi, M., Kaniyamparambil, R., & Al Ahbabi, S M. (2022). The quality of corporate reporting: The United Nations sustainable development goals. Corporate Ownership & Control, 19(3), 158–167. https://doi.org/10.22495/cocv19i3art12
  13. Gelmini, L., & Vola, P. (2022). Corporate governance disclosure in Italy in the context of climate change. Corporate Ownership & Control, 19(2), 81–92. https://doi.org/10.22495/cocv19i2art7
  14. Velte, P. (2022). Corporate social responsibility performance, reporting and generalized methods of moments (GMM): A structured review of corporate governance determinants and firms’ financial consequences. Corporate Ownership & Control, 19(2), 8–27. https://doi.org/10.22495/cocv19i2art1
  15. Basuony, M. A. K. (2021). Corporate governance: Does it matter for corporate social responsibility disclosure via website and social media by top listed UK companies? Corporate Ownership & Control, 19(1), 84–93. https://doi.org/10.22495/cocv19i1art7
  16. Sahore, N. S., & Verma, A. (2021). Corporate disclosures and firm characteristics: A study of the emerging market listed companies. Corporate Ownership & Control, 19(1), 42–54. https://doi.org/10.22495/cocv19i1art4
  17. Verma, V., & Shahwan, Y. (2021). Qualitative characteristics of business reporting: A historical perspective [Special issue]. Corporate Ownership & Control, 18(3), 360–366. https://doi.org/10.22495/cocv18i3siart10
  18. Al Lawati, H., & Hussainey, K. (2021). The impact of audit committee financial expertise on corporate financial decisions [Special issue]. Corporate Ownership & Control, 18(3), 348–359. https://doi.org/10.22495/cocv18i3siart9
  19. Lentner, C., & Nagy, V. (2021). Public finance reforms and corporate sector impact: A study of Hungary. Corporate Ownership & Control, 18(3), 191-200. https://doi.org/10.22495/cocv18i3art15
  20. Masmoudi, S. M. (2021). The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands. Corporate Ownership & Control, 18(3), 19-30. https://doi.org/10.22495/cocv18i3art2
  21. Gelmini, L., & Vola, P. (2021). Integrated reporting and environmental disclosure: Is natural capital neglected? Corporate Ownership & Control, 18(2), 131-139. https://doi.org/10.22495/cocv18i2art10
  22. Vitolla, F., Marrone, A., & Raimo, N. (2020). Integrated reporting and integrated thinking: A case study analysis [Special issue]. Corporate Ownership & Control, 18(1), 281-291. https://doi.org/10.22495/cocv18i1siart4
  23. El-Ansary, O., & Rashwan, M. M. (2020). Introducing financial inclusion to MENA Islamic-banks profitability determinants [Special issue]. Corporate Ownership & Control, 18(1), 242-260. https://doi.org/10.22495/cocv18i1siart2
  24. Rahman, M. J., & Marjerison, R. K. (2020). Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls. Corporate Ownership & Control, 18(1), 34-46. https://doi.org/10.22495/cocv18i1art3
  25. Lucchese, M. (2020). Country-specific institutional effects on non-financial disclosure level: Evidence from European listed banks. Corporate Ownership & Control, 17(4), 166-182. https://doi.org/10.22495/cocv17i4art14
  26. 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. https://doi.org/10.22495/cocv17i3art15
  27. 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. https://doi.org/10.22495/cocv17i3art10
  28. 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. https://doi.org/10.22495/cocv17i2art2
  29. 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. https://doi.org/10.22495/cocv17i1art8
  30. 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. https://doi.org/10.22495/cocv17i1art3
  31. 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. https://doi.org/10.22495/cocv16i4art5
  32. 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. https://doi.org/10.22495/cocv16i3art11
  33. Alagla, S. (2019). Corporate governance mechanisms and disclosure quality: Evidence from UK top 100 public companies. Corporate Ownership & Control, 16(2), 97-107. https://doi.org/10.22495/cocv16i2art10
  34. Law, P., & Yuen, D. (2019). Financial analysis and corporate governance of AA: A case study. Corporate Ownership & Control, 16(2), 19-24. https://doi.org/10.22495/cocv16i2art2
  35. 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. https://doi.org/10.22495/cocv15i4c1p1
  36. El-Bannany, M. (2018). Financial reporting quality for banks in Egypt and the UAE. Corporate Ownership & Control, 15(2), 116-131. https://doi.org/10.22495/cocv15i2art10
  37. 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. https://doi.org/10.22495/cocv15i1c2p12
  38. Kohansal, S., Rostami, S., & Rostami, Z. (2017). The impact of corporate governance mechanisms on financial reporting transparency. Corporate Ownership & Control, 14(3), 25-33. https://doi.org/10.22495/cocv14i3art3
  39. Krismiaji, & Prabhata, A. (2016). The impact of international financial reporting standards on cost of capital. Corporate Ownership & Control, 14(1-3), 458-465. https://doi.org/10.22495/cocv14i1c3p6
  40. O’Farrell, G., & Liu, C. (2016). A comparison of different approaches to modeling financial statements. Corporate Ownership & Control, 14(1-2), 314-320. https://doi.org/10.22495/cocv14i1c2p3
  41. 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. https://doi.org/10.22495/cocv13i4p7
  42. 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.https://doi.org/10.22495/cocv13i4c2p5
  43. Ahmed, A. M. (2016). Accounting disclosure of social responsibility by listed companies in Saudi stock market. Corporate Ownership & Control, 13(2), 132-144. https://doi.org/10.22495/cocv13i2p13
  44. 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. https://doi.org/10.22495/cocv9i4c3art6
  45. 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. https://doi.org/10.22495/cocv9i3art5
  46. 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. https://doi.org/10.22495/cocv10i3c3art4
  47. 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. https://doi.org/10.22495/cocv12i2c2p3
  48. Shehata, N. (2014). Factors influencing disclosure practices in emerging markets: Case of the gulf countries. Corporate Ownership & Control, 11(4-2), 250-257. https://doi.org/10.22495/cocv11i4c2p3
  49. 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. https://doi.org/10.22495/cocv7i4c4p1
  50. Grove, H., Cook, T. (2007). Fraudulent financial reporting detection: Corporate governance red flags. Corporate Ownership & Control, 4(2), 254-261. https://doi.org/10.22495/cocv4i4c2p1
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