New issue of Corporate Law & Governance Review
The editorial team is delighted to present the second issue of the journal Corporate Law & Governance Review in 2021. The papers published in this issue are dedicated to various key points in the field of corporate law and governance such as corporate governance, corporate governance structures, ownership structures, mergers and acquisitions, corporate law, legislation, board of directors, shareholders and shareholder rights, audit fee dimensions, auditee’s characteristics, auditor’s characteristics, financial performance, etc.
This issue starts with the paper by Chryssoula E. Tsene that examines the Greek Law on listed companies and shows how, after the initial impetus provided by the European Union Law and its transposition by the national legislation, the Greek Law has recently been reformed in the sense traced by the European Union through the introduction of various innovations compared to the past.
Wajdi Ben Rejeb explores the evolution of corporate governance legislation between 2013 and 2017 in order to identify the changes caused by the revolution to accompany the current context’s needs and the democratic transition in Tunisia. Results of this paper shed light on several important features of the Tunisian corporate governance system, for example, interlocking directorates.
The next research by Wasiu Ajani Musa, Ramat Titilayo Salman, and Ibrahim Olayiwola Amoo presents a classic corporate governance topic. The authors start from the well-known theories of agency costs on remuneration in general and of product differentiation to conclude that — both in the financial and non-financial fields — the fees reserved for external auditors are necessarily influenced by the following factors: size of the controlled entity, size of the external auditor, reputation, risk assumed and need or not to implement IFRS.
The following paper provides an overview of business entities in the United States. Karen M. Hogan and Gerard T. Olson analyze current trends in the ownership structures of U.S. firms, diversity and inclusion, mergers and acquisitions, minority shareholder rights protections, and review the literature related to corporate ownership and financial performance.
Khaled Otman’s contribution closes this issue by proposing once again an international perspective on traditional corporate governance issues and shows how some international organizations — such as the OECD — have felt the need to introduce some basic rules on financial and company regulation, in order to try to fill some legal gaps that can be identified especially when the companies’ operations are cross-border.
You are welcome to browse the full issue at the following link.
We hope that reading this issue will be pleasant and informative for you!
