New issue of the Corporate & Business Strategy Review journal
The editorial team of Virtus Interpress is glad to release the first issue of the journal Corporate & Business Strategy Review in 2023 (volume 4, issue 1).
The papers in this issue explore a wide range of topics related to corporate governance and business strategies, such as profitability, GDP, fluctuations, forensic accounting, financial conflicts, anti-corruption, mergers and acquisitions, share ownership, ownership structure, family-owned firm, income smoothing, firm size, IFRS, value relevance, reporting quality, financial crises, board dynamics, chief information officers and chief digital officers, fintech, innovation, banks, tax revenues, UK bank payroll tax, value-added tax harmonization, strategic agility, sustainable competitive advantage, currency devaluation, exchange rate movements, small and medium enterprises, good university governance, entrepreneurial marketing, business performance, information and communication technology techniques, crisis management strategy, etc.
The full issue of the journal is available at the following link .
Akram Salim Hasan Al-Janabi, Hussam Ali Mhaibes, and Sahraa Anwer Hussein focus on the role of the learning organization in the crisis management strategy and the extent of the actual interest in both the learning organization and the crisis management.
Jona Puci, Albana Demi, and Arjana Kadiu aim to identify the macroeconomic variables that influence the sector of construction through an empirical investigation.
Lum Çollaku, Driton Balaj, and Artan Hajdini examine the relationship between tax revenues and the economic growth of Kosovo as a developing country, using quarterly time series data for 2010:Q1–2021:Q4 collected by the Kosovo Statistical Agency and the Ministry of Finance of Kosovo.
Nawaf Abdullah Al Jundi explores the extent of meeting the forensic accounting requirements in courts, using the aspects of the availability of financial data for forensic accountants, possessing the required practical, scientific skills by forensic accountants, and the existence of a legislative and organizational environment.
Yarnaphat Shaengchart, Tanpat Kraiwanit, Somchai Virunhaphol, Veraphong Chutipat, and Supin Chaisiripaibool investigate the elements that influence Internet users’ perceptions of mergers and acquisitions of Internet service providers in Thailand as well as the degree to which Internet users view such mergers
Eko Suyono, Adi Wiratno, Atiek Sri Purwati, Irianing Suparlinah, Rasyid Mei Mustafa, and Puji Lestari analyze the factors that influence income smoothing practices in the Indonesian capital market, including share ownership by groups/institutions, family-owned firms, and industrial sectors, with firm size serving as a control variable.
Hussen Amran Naji Al-Refiay, Sinan Salem Kasim Al-Shaikh, and Azher Subhi Abdulhussein perform an interesting analysis of the impact of the International Financial Reporting Standards (IFRS) on value relevance.
Patrick Ulrich and Sonja Lehmann provide a systematic literature analysis and an empirical survey among German companies and show that there are clear overlaps and role conflicts between chief information officers and chief digital officers.
Aws AlHares and Yousef AlBaker look at the banking sector in the Gulf Cooperation Council from 2013 to 2021 to determine the impact that corporate governance had on financial innovation, as well as the impact that financial innovation had on performance.
Jasper Kim takes a conceptual, tax policy analytical approach towards the 2009–2010 UK bank payroll tax from the tax policy conceptual frameworks of efficiency and equity. This article provides a conceptual tax and policy analysis from the perspective of efficiency and from the perspective of equity and fairness.
Lutfi Trisandi Rizki, Jamaliah Said, and Nor Farizal Mohammed assess the extent to which sustainable competitive advantage enhances strategic agility and the factors influencing the adoption of these techniques in the context of higher education institutions, using the dynamic capabilities theory.
David Umoru, Williams Omokhudu Odiwo, Oseremen Ebhote, Sadiq Oshoke Akhor, Anthonia Ighiebemhe Otsupius, Godwin Ohiokha, Benjamin Olusola Abere, Ehis Taiwo Omoluabi, Agbonrha-Oghoye Imas Iyoha, and Rafat Hussaini attempt to evaluate the impact of exchange rate movements on the volume of reserves held by African countries struggling to maintain enough earnings to warrant floating their currency against the dollar.
Simeana Beshi and Bedri Peci deal with the impact of value-added tax harmonization and aim to show the legal basis and national actions taken by the nations to fulfill the Directives’ requirement for harmonization as a precondition for promoting the single market.
Shyqeri Kabashi and Nexhmije Kabashi approach to estimate the economic impact of the COVID-19 pandemic on small and medium-sized enterprises in Kosovo, using a sample of with 84 SMEs.
Mas Achmad Daniri, Sugeng Wahyudi, Irene Rini Demi Pangestuti, and Hersugondo seek to figure out how the implementation of good university governance affects the performance of the university
Finally, Mohamed Bilal Basha, Abdul Ghafar, Mariam Abdulrahman Alzarooni, Haitham M. Alzoubi, Taher M. Ghazal, and Muhammad Turki Alshurideh aim to determine the relationship among entrepreneurial marketing, business performance, antecedents of entrepreneur, and customer loyalty on the basis of 600 customers who regularly visit the coffee shops.
We hope that you will enjoy reading this issue of our journal!