New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is glad to publish the first issue in volume 19 of the Corporate Ownership and Control journal. The authors represent a range of developed and developing countries, such as Italy, Sweden, Finland, Switzerland, Germany, Egypt, Tunisia, and India, making this issue of the journal truly international.
The recent issue covers the following key themes: corporate governance, corporate control, corporate regulation, firm performance, ownership structure, CEO duality, IPSAS, political stability, corruption, competitive tendering, costs, outsourcing, governmentality, reporting, accounting disclosure, accounting information users, voluntary non-financial disclosure, online corporate disclosure, firm characteristics, corporate derivatives, financial risk management, corporate decisions, firm value, appraisal ratio, performance evaluation, equity mutual funds, CSR, board of directors, board structure, board size, board characteristics, non-executive directors, independent directors, social media, unconditional conservatism, earnings management, data governance, data management, data quality, bank performance, public sector banks, private sector banks, IFRS, Hofstede’s cultural dimensions, investor protection, retail investors, shareholders, commercial law, corporation law, hedge funds, bond restructuring, financial performance, school governance, education management, etc.
The full issue of the journal is available at the following link .
In the first article, Valentina Lagasio tries to shed light on the historical background of the Italian industrial sector that made the Italian industrial system slightly different from the other countries and to give a comprehensive, but synthetic, view of the corporate governance of Italian listed companies.
Mounira Hamed-Sidhom and Nadia Loukil aim to examine the relationship between International Public Sector Accounting Standards adoption and the perceived level of corruption in developing countries as well as to inspect the mediating effect of political stability on this relationship.
Jean Claude Mutiganda on the basis of a field study conducted in the field of public care for the elderly from 2007 to 2015 in Finland investigates the ways in which dissensus has influenced governmentality during a longitudinal process of competitive tendering of public services.
Nidhi Sharma Sahore and Anshul Verma approach to understand whether firm characteristics explain the extent of corporate disclosures in the annual reports of listed Indian CNX 100 companies over a period of five years (2011–2015).
Alberto Tron and Federico Colantoni, using a sample of non-financial Italian firms listed from 2007 to 2018, explore if the use of several types (currency, interest rate, and commodity) of financial derivatives can affect the value of a company.
Akshay Damani and Nandip Vaidya attempt to compare and correlate global actively managed equity mutual funds’ performance across time intervals, to evaluate and establish how predicting future performance can be made meaningful for investors using analysis of historical data (March 2009–March 2021).
Mohamed A. K. Basuony’s paper reports on the nature, extent, and determinants of online corporate social responsibility disclosure practices among the top 350 companies listed in the London Stock Exchange (FTSE 350).
Raffaela Casciello, Marco Maffei, and Fiorenza Meucci analyze the relationship between unconditional conservatism and accrual-based earnings management and the relation between unconditional conservatism and real earnings management, focusing on the role of the institutional shareholders variable in these two relations.
Marvin Jagals, Erik Karger, and Frederik Ahlemann aim to explore the past to understand the present and shape the future of data governance, presenting an overview of how the research field changed from 2005 to 2020, commenting on its development and pointing out future research paths based on our findings.
Neeraj Gupta, Jitendra Mahakud, Prasoon M. Tripathi, Tarun Agarwal, and Priti Bakhshi deal with the question of the impact of board characteristics on the performance of Indian commercial banks and find that board size, female directors, and the average number of directorships held by outside directors are inversely related to performance.
Souad Chaieb highlights the cultural impact on the degree of compliance with International Financial Reporting Standards in 55 developing countries for the year 2014 in order to identify IFRS Standards.
Gimede Gigante and Maria Vittoria Venezia consider an issue of shareholder activism in Italy, understanding the major current regulations, the biggest players involved, the target companies, the most frequently required objectives, and the overall success rate of such requests compared to other European countries’ neighbours.
Valentin Peter, Britta Hachenberg, and Dirk Schiereck perform an analysis of the determinants for successful bond restructurings under the German Bond Act, using a detailed database of meeting agendas, participation rates, and voting outcomes of bondholder meetings.
Akshita Arora and Amrinder Singh review the literature on corporate governance and firm performance published from 1998 to 2019, focusing on the board characteristics such as board size, meetings, composition, and CEO duality.
Finally, Assia Liberatore makes a worthy contribution to the existing research with a deep assessment of Italian school governance, linking school governance to the learning outcomes of high school students and aspects of their daily life activities using a macroeconomic perspective.
We expect that you will enjoy reading this issue of the journal!