New issue of the Corporate Governance and Sustainability Review journal

The editorial team of Virtus Interpress is delighted to present the second issue (Volume 4, Issue 2) of the journal “Corporate Governance and Sustainability Review” in 2020. The papers published in this issue are devoted to such topics as intellectual capital, human capital, e-commerce performance, shadow banking, corporate governance, corporate governance index, profitability, sustainable marketing, consumer behavior, ethics, cash flow, investment, sustainability report, sustainability assurance, assurance report, economic governance, e-governance, e-administration, stock market liberalization, information disclosure, etc.

John MacCarthy and Richard Amoasi-Andoh in their study aim to assess the effectiveness of the Altman Z-score model to discriminate between financially distressed and non-financially distressed manufacturing firms listed on the Ghana Stock Exchange by analysis eleven firms consisting of two financially distressed and nine non-financially distressed manufacturing firms.

In the second paper of this issue, Patrick Balian, Assaad Farah, and Udo C. Braendle examine the effect of human capital on organizational performance through the analysis of sustainability issues in an e-commerce firm.

The paper by Sankar Prudhvi and Mousumi Bhattacharya studies the deposits accepted by and the loans advanced by the NBFCs from/to the households sector, the credit flow to the commercial sector from the non-banking channels to understand the broad trends.

The research made by S. Sandhya and Neha Parashar investigates the relationship of corporate governance practices with the financial performance of selected banks in India.

Venugopal Pingali in his paper proposes a framework that identifies the organisational values and the responsible marketer’s role for responsible marketing that ensures responsible consumer behaviour for all the different stages of the marketing planning process.

In another paper Emna Klibi, Salma Damak-Ayadi, Sinda Dridi, and Bouchra M’Zali analyse the determinants of the level of sustainability assurance and the content of the disclosed sustainability reports.

Christos Kallandranis, Petros Kalantonis, and Abdulkader Aljandali explore the issue of capital market imperfections with respect to access to investment financing. In particular, the authors investigate the extent to which investment is sensitive to the availability of internal finance.

Sunita Rao and Norma Juma in their paper analyse the possible influence of firms’ financial performance on the disclosure of sustainability initiatives and assurance of sustainability reports.

Dhruba Lal Pandey and Nischal Risal examine the role of economic governance on e governance practices. The study findings show the government should develop a strategic framework for the effective implementation of e-governance.

Tha final paper in this issue by Ali Alajmi aims to investigate the effect of the liberalization of the stock market in Saudi Arabia on the disclosure of information.

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

We wish you pleasant and informative reading!