New issue of the Corporate Governance and Sustainability Review journal
The editorial team of Virtus Interpress is pleased to announce that the second issue of 2022 of the journal “Corporate Governance and Sustainability Review” has been published. The current issue presents the papers dealing with corporate governance and sustainability, firm integrated performance, accounting and finance performance, marketing performance, logistics and supply chain performance, electric vehicles, new product adoption, rational choice theory, board gender diversity, moderating effect, female CEO, internal control, financial reporting, health and safety risk management, ESG factors, quality of management, corporate social responsibility, etc.
The first study in the issue by Nagendrakumar Nagalingam, Chathurini Kumarapperuma, Chathura Malinga, Kalpani Gayanthika, Nethmi Amanda, and Ashini Perera offers a conceptual framework regarding the relationship between corporate governance and firm integrated performance. Their conceptual framework has potential applications regarding efficient decision-making on corporate governance and firm integrated performance.
In the next paper, Rajeshwari Krishnamurthy, Rammyaa Muralidharan, and Pavithra Maddipetlolu Rajendran viewed sustainability as an important aspect of business processes in organizations. Based on a case of electric vehicles, as a context for sustainable products, their empirical study examines key factors influencing the purchase of electric vehicles in India. Their study articulates the responsible innovation sustainable eco-friendly adoption model, and a set of new additional factors such as financial incentives, environmental concerns, and cost constraints, in addition to the existing behavioral factors, charging infrastructure, and external influences.
Mohd. Anas, Mohd Tariq Jamal, Md. Moneef Ahmad, Shujaat Naeem Azmi, and Md. Firoz Alam using panel data approach on a sample of 39 non-financial firms listed in the S&P BSE SENSEX 50 over 6 years examine the relationship between board characteristics and a firm value. Their study offers a new perspective on the association between board characteristics and a firm value by examining whether board gender diversity alters the impact of board characteristics on a firm value. Findings of this study show that the board gender diversity positively moderates the association of board size and board meetings with Tobin’s Q and ROA.
Based on the upper echelon theory, Shaowen Hua, Xiaojie Christine Sun, Rixing Lou, and Hanmei Chen investigate how the gender of CEOs affects internal controls over financial reporting. The authors hypothesize that female CEOs are negatively associated with internal control weaknesses because they are reported to act more conservatively and ethically than male CEOs. They use logit and Poisson regression models to test the association between the CEO’s gender and internal control weaknesses of U.S. public companies from 2004 to 2020. Results of their study reveal that female CEOs are less likely to report an internal control weakness both in the current year and in the future years.
The issue ends with the study by Jiaqi Sun that discusses the relationship between global pandemic and macroeconomic development by demonstrating the critical role of occupational health and safety, and risk management in-between. Through literature review and case studies, findings of this study show a lack of solid evidence in verifying the relationship between occupational health and safety activities and business performance. Public health risk, such as COVID-19, unveils its direct and indirect impact on macroeconomic and microeconomic development. This study develops a conceptual framework for linking top-line organizational values with corresponding bottom occupational health and safety activities and helps organizations understand the logic behind the bottom-up value transmission mechanism.
The full issue of the journal is available at the following link.
We wish you pleasant and informative reading!
