New issue of the Corporate & Business Strategy Review journal

The editorial team of Virtus Interpress is glad to publish the second issue of the Corporate & Business Strategy Review journal in 2022.

The papers in this new issue investigate a wide variety of topics within the corporate and business area, in particular, corporate governance, business strategies, governance structure, financial markets, financial restatement, audit committee characteristics, disclosure, financial performance, performance measurement, corporate social performance, corporate environmental performance, investments, green banking, sustainability, internet banking, bank profitability, Islamic banking, integrated reporting, management control system, management accounting, strategic management, organization management, accounting measures, accounting performance, corporate taxes, systematic risks, risk reporting, stock markets, board of commissioners, board size, board structure, earnings management, mergers, financial ratios, competitiveness strategy, competition, economic crisis, entrepreneurial intention, employment, labour economics policies, labour management, etc.

The full issue of the journal is available at the following link.

In the first article, Bashkim Bellaqa, Halil Bajrami, and Dea Bellaqa analyze the impact of labor market management and financing in Kosovo, with a particular emphasis on labor market financing in the age group 18–24 years.

Suhaily Hasnan, Nur Syafiqah Mohamad Eskandar, Alfiatul Rohmah Mohamed Hussain, Ahmed Abdullah Saad Al-Dhubaibi, Mohd Ezrien Mohamad Kamal, and Rohmawati Kusumaningtias discuss issues concerning audit committee characteristics that lead to the occurrence of financial restatements in Malaysian public listed companies.

Masyitah As Sahara and Doddy Setiawan determine the effect of ethical values on the financial performance of Islamic banking in Indonesia, using the zakat disclosure index and the charity disclosure index.

Kamran Abdullayev aims to increase the ranking of maritime transport of the Republic of Azerbaijan in the Global Competitiveness Report and to study the relationship between the main indicators of maritime transport.

Rattaphong Sonsuphap aims to evaluate the management structures of the gambling business in Singapore, Hong Kong, Macau, and Thailand, and to compare educational-based gambling prevention strategies established in Singapore, Hong Kong, and Macau to find the best successful strategy for Thai students.

Rania Pasha and Bassel Elbages use a quantitative approach in examining the impact of internet banking implementation as a green banking practice on bank profitability in Egypt and differentiating the impact between basic and advanced transactional internet banking on bank profitability.

Rina Fadhilah Ismail, Engku Zaidah Engku Abdul Rahman, Saunah Zainon, and Hamezah Md Nor aim to assess the value-based intermediation (VBI) Scorecard’s usage effectiveness based on the Global Alliance for Banking on Values and to understand the challenges in utilising VBI Scorecard in order to propose comprehensive measures.

Panagiotis A. Tsaknis, Alexandros G. Sahinidis, Georgia J. Tsakni, Evangelos E. Vassiliou, Chrysa A. Kavagia, Apostolos N. Giovanis, and Dimitrios Stavroulakis investigate the direct effects of personality traits on entrepreneurial intention (EI), the theory of planned behavior (TPB) on EI, as well as the indirect effects of personality traits on EI through the elements of TPB.

Mohammed Saleem Alatawi and Zaidi Bin Mat Daud present a review paper where they try to provide a taxonomy of existing literature on the relationship between integrated reporting and business performance.

Ida Farida, Y. Anni Aryani, and Doddy Setiawan review and evaluate the development of research on management control system as one of the most critical things for organizations to achieve their goals, specifically in Indonesia.

Andreas G. Koutoupis, Nicholas D. Belesis, and Christos G. Kampouris focus on the hotel sector of Portugal, Spain, Italy, Greece, and Turkey from 2010 to 2021 in terms of financial performance, based on key financial ratios risk levels as measured by the Beta coefficient and the taxation framework as defined by the difference between effective tax rate and statutory tax rate.

Ahmet Maloku, Shqipe Kastrati, Omer Gabela, and Elda Maloku deal with the question of planning and management of organizations in the security sector and the essential role of prognostic scientific research in the design and adoption of valid plans.

Andrew Asan Ate, Ewomazino Daniel Akpor, Wilfred Oritsesan Olley, Frederick Ogbeide, Obinna Johnkennedy Chukwu, Sadiq Oshoke Akhor, Evwiekpamare Fidelis Olori, Edike Kparoboh Frederick, Samson Ighiegba Omosotomhe, Joseph Omoh Ikerodah, Afam Patrick Anikwe, Abdulazeez Hassan Kadiri, and Mikhelovba Ezekiel Braimoh observe the communication components for cultural development in Nigeria, focusing on platforms and concerns.

Lailah Fujianti, Nelyumna, Rizki Ramadhan Putra Yasa, and Shahida Shahimi explore the level of presentation of risk information reports called risk reporting in the annual reports of Indonesian and Malaysian non-financial companies.

Michail Pazarskis, Maria Gkatziou, Christos Konstantinidis, and Sofia Kourtesi estimate the accounting performance of companies listed on the Athens Stock Exchange after mergers by the industrial sector during the period of the financial crisis in Greece.

Finally, Yana Ulfah, Nita Priska Ambarita, Hidayani, Rizky Yudaruddin, and Dadang Lesmana aim to present the board structure’s influence on the earnings management of Indonesian firms before and during the pandemic.

We are grateful to all the scholars who have contributed to this issue and hope that readers will enjoy reading papers of this issue and exploring the results of these studies!