Corporate Ownership and Control journal, volume 13, issue 3, 2016: Editorial

Dear readers!

The recent issue of the journal Corporate Ownership and Control pays attention to issues of corporate social responsibility, risks management, audit issues, corporate codes etc. More detailed issues are given below.

Ahmed A. El-Masry, Tarek Abdelfattah and Ehab Elbahar suggest that Islamic banks have a positive significant association with risk management measured by capital adequacy ratio; future research to explore the relationship between risk management and other types of ownership structure such as institutional ownership.

Suzan Abed and Basil Al-Najjar show that the extent of voluntary disclosure of Forward Looking (FL) information is positively and significantly associated with growth opportunities, leadership, audit committee, competition rate, corporate size, and cross-listing.

Juan Pablo Gonzales-Bustos and Ana Beatriz Hern√°ndez-Lara show that the main topics discussed include ownership concentration and the composition and structure of boards of directors, whose impacts on innovation have been analyzed with scarce consensus.

Ibrahim Khalifa Elmghaamez and Collins G. Ntim investigate that internal auditors in Libya have limited skills including public speaking and presentation skills; additionally, they have limited skills of IT audit and international financial report preparation skills.

Julio Quispe Salguero and Jaime Rivera-Camino propose the applicability of CSR to other organizations, while at the same time offering recommendations to a sector with economic and sociological global repercussions.

Rainer Lueg and Magdalena Knapik, using risk management as an example, take a pragmatic-constructivist stance to explore how such a tool might be integrated in actor-based Management Control Systems.

Pradeepta Sethi and Ranjit Tiwari provide the choice of optimal capital structure can be influenced by factors such as profitability, size, growth, tangibility, non-debt tax shields, uniqueness and signal.

Thomas Loy examines fundamentals of earnings management and shows that it is a profoundly ethical issue.

Amarjit Gill, Nahum Biger and Rajen Tibrewala indicate that mergers may contribute to an improvement of the efficiency of working capital management.

Qingfu Chai, Dimitrios Vortelinos and Huainan Zhao improve the understanding of the interdependence between capital structure and investment decisions in the present of a managerial behavioural bias.
Muneer Mohamed Saeed Al Mubarak and Allam Mohammed Mousa Hamdan interpret the relationship between corporate governance and market capitalization of firms listed in Bahrain Bourse (BB). Sara AbdulHakeem Saleh AlMatrooshi,

Abdalmuttaleb M. A. Musleh Al-Sartawi, Zakeya Sanad conducted the research based on Kingdom of Bahrain analysis through the year 2014, where it investigates the relationship between Audit Committee characteristics as a tool of CG and IFR.

You are recommended to follow this link to browse the content of the issue.

We hope that you will enjoy reading the journal and in future we will receive new papers, outlining the most important issues and best practices of corporate governance!