New issue of the Corporate & Business Strategy Review journal
The editorial team of Virtus Interpress is pleased to publish the first issue of the journal Corporate and Business Strategy Review in 2026. Taken together, these studies reinforce a view of strategy and governance as dynamic, interdependent systems rather than as isolated domains.
Recent research in corporate strategy and governance increasingly converges on a shared insight: that firms are navigating transformations that are simultaneously technological, financial-institutional, and human. The contributions in this issue reflect this convergence by examining how organizations redesign strategic processes in digitally accelerated environments, how they preserve value and legitimacy under heightened uncertainty, and how strategic outcomes ultimately depend on decision-making, leadership, and organizational behavior. The first prominent trend concerns digitalization and artificial intelligence as strategic transformation mechanisms, instead of as standalone technologies. The second major theme highlighted in this issue relates to how financial resilience and strategic control under uncertainty intersect with corporate governance. Finally, the issue underscores the enduring importance of the human and behavioral foundations of strategy execution, particularly in technology-intensive contexts.
The full issue of the journal is available at the following link .
Tanpat Kraiwanit, Chaiyan Pimsen, Pongsakorn Limna, Kris Jangjarat, and Papon Moolngearn investigate the key determinants influencing individuals’ decisions to adopt digital lending in Thailand.
Ha Viet Le and Manh Dung Tran explore the impact of technological, organizational, and environmental factors on digital transformation levels and subsequent business model innovation.
Amneh Hamad, Amneh Alkurdi, Majd Iskandrani, Ali Alhadidi, and Ghaleb Abu Rumman gauge the influence of the cash gap on firms’ performance and value for Jordanian industrial firms listed in the Amman Stock Exchange during the period 2010–2019.
Nicholas D. Belesis, Christos G. Kampouris, Andreas E. Fousteris, and Kalliopi Christoulaki examine the financial performance of the Greek hotel sector from 2018 to 2021, emphasizing the effects of the COVID-19 pandemic.
Abbas N. Albarq, Amal K. Suleiman, and Khaled Al Falah investigate the influence of digital marketing strategies on the promotion of locally manufactured pharmaceutical products in Saudi Arabia.
Winarsih, Ahmad Bebin Najmuddin, and Khoirul Fuad aim to increase understanding of how to mitigate the risk of financial distress and explore the impact of firm size in managing financial distress.
Hussain Ahmad Awad, Omar Hijazeen, Sahar Moh’d Abu Bakir, and Mohammed Moghazi EzzEldein Ahmed explore how aspects of digitization may have an influence on enhancing the results of supply chain management.
Tetra Hidayati, Syarifah Hudayah, Zainal Abidin, and Narehan Hassan investigate the associative relationship between human resources competency, strategic flexibility, and sustainable performance with a focus on MSME actors.
Amjad Salem Younes Qwader, Khalid Ali Alduneibat, Ehsan Ali Alqararah, and Sulieman D. Al-Oshaibat analyse the impact of macroeconomic variables, such as inflation, economic growth and financial soundness indicators, on net interest margin in Jordanian commercial banks.
Abdallah Salah Hasan Alseikh, Murad Ali Ahmad Al-Zaqeba, and Izlawanie Muhammad examine the impact of artificial intelligence technologies on reducing tax evasion within the Palestinian Income and Sales Tax Department.
Fozi Ali Belhaj, Sulaiman Althuwaini, and Farrukh Nawaz aim to introduce a strategic insight into the challenges that face SMEs in Japan.
Jerikho Tanujaya, Mukhtaruddin, and Luk Luk Fuadah examine the effect of transfer pricing on tax avoidance, with foreign ownership as a moderating variable.
Bader Mustafa Mahmoud Al Sharif deals with the question of how artificial intelligence improves banking service quality in Jordan, with digital innovation acting as a mediator.
Xuejiao Yang and Changan Wang investigate the impact of the digital economy on the upgrading of industrial structures.
Zaky Machmuddah, Anna Sumaryati, Entot Suhartono, Toong Hai Sam, Li Feng, and Zhu Yuan Hong seek to identify empirical evidence regarding the influence of collectivist cultural values in reinforcing corporate governance mechanisms and integrated reporting practices.
Lixuan Wang examines how big data analytics enhances supply chain performance by analyzing two key process pathways: decision-making and forecasting.
Shatha Abu-Mahfouz assesses the mediating role of employee engagement in the relationship between job satisfaction and organizational performance in Jordanian construction organizations.
Juliana Osmani and Agim Ndregjoni examine the group decision-making propensity of top managers, emphasizing both its perceived strengths and weaknesses, while exploring the psychological traits that influence this inclination.
Jiazeng Xu, Tamat Sarmidi, Abdul Hafizh Mohd Azam, and Muhammad Faliq Abd Razak examine whether the growth of green finance in China exerts a crowding-out effect on traditional investment by analyzing the dynamic spill-over relationships between green and conventional financial returns.
Khalid Ali Alduneibat measures the impact of classification shifting practices in financial statements, specifically income classification shifting, operating cash flow classification shifting, and balance sheet classification shifting, on the market value of Jordanian industrial companies.
Yiren Wen tries to understand the factors responsible for investment inefficiency and a loss in revenue for Chinese firms, using artificial intelligence adoption as a mediating role in shaping capital allocation efficiency.
Wasib Bin Latif, Ida Md Yasin, Mohammad Bin Amin, Jewel Kumar Roy, Md. Atikur Rahaman, and Md. Kamal Hossain explore the hypothesis that transformational leadership strategy is related to employee engagement in the branch-banking setting of a developing economy.
Nguyen Thi Hong, Vu Hong Phong, Pham Van Thieu, To Xuan Hung, and Nguyen Ngoc Lan analyze the mediating role of employee performance in the relationship between employee experience and organizational commitment in enterprises.
Ebrahim Mohammed Al-Matari, Hela Turki, Nasareldeen Hamed Ahmed Alnor, Ibrahim Ahmed Elamin Eltahir, Zahra Tajuddin Abdelgader Ali, and Hisham Mohamed Misbah focus on the relationship between the characteristics of top management teams and the environmental sustainability of companies and their relationship with earnings management.
Thanh Hai Nguyen Thi, The Nu Tran, Ta Quang Binh, and Thu Hang Tran investigate the factors affecting personal income tax compliance among key opinion consumers and individual business owners on the TikTok e-commerce platform in Vietnam.
We thank all contributing authors for their rigorous research and we are pleased to share this issue as a reflection of the journal’s commitment to scholarly advancement and policy relevance.
