New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is pleased to release a new issue of the Corporate Ownership and Control journal. The recent issue of the journal has been composed of papers that are mostly empirical and contribute new ideas to the major issues of corporate governance such as board of directors, chief executive officer pay, shareholder activism, accounting, auditing, social responsibility, family firms, firm performance, social capital in corporate governance, etc. The authors from the USA, Canada, Germany, Italy, Switzerland, New Zealand, Hong Kong, India, Tunisia, etc., have contributed to this issue.
The full issue of the journal is available at the following link .
Rainer Lueg and Janice Wobst create an English-German cost accounting dictionary to improve a common understanding of cost accounting terminology, providing a tool for students and practitioners to study relevant cost accounting terminology.
Kwok Yip Cheung and Chi Veng Chung examine the relationship between board characteristics and the diversity of audit committee members in Hong Kong after the Asian financial crisis in 2008 for a sample of Hong Kong Hang Seng Composite Index 1,700 firm-year observations between 2010 and 2015.
Thomas Rautenstrauch and Janis Hummel study the phenomenon of shareholder activism on the basis of three affected Swiss public companies using a case study methodology as a qualitative research approach.
Monica Banyi and Rebecca A. Bull Schaefer deal with a question of whether the signatories made discernible changes to executive compensation structures to align executive incentives with a broader stakeholder view.
Houda Ben Said attempts to identify the firm-specific determinants of the capital structure of a sample of non-financial firms listed on the SBF 120 French index between 2009 and 2019 and to test whether the determinants offered by the two principal financial theories are able to provide convincing explanations for their behavior in terms of financing decisions.
Gabriel Dickey, William E. Wilcox, and Ryan Cahalan use a combination of prior research and industry experience to develop a potential solution for chief audit executives to facilitate agility within their internal audit departments.
Justin Jin, Suyi Liu, and Khalid Nainar evaluate the relationship between financial literacy and crime incidence using financial literacy data and crime data in the U.S. from 2009 to 2018 and find that the financial literacy of citizens is negatively associated with crime rates.
William R. McCumber, Huan Qiu, and Md. Shariful Islam investigate the degree to which CEO social capital increases or decreases investors’ reliance upon traditional accounting metrics when valuing the equity of non-US firms.
Nagendrakumar Nagalingam, Liyanachchi Mahesha Harshani De Silva, Randimal Maduhansa Weerasinghe, Tharindu Dilshan Pathirana, Chamara Madusanka Rajapaksha, Krishan Rasitha Perera, and Shivanee Kaneshwaren focus on shocks incorporating corporate social responsibility and financial performance in the tourism industry.
Federica Poli explores the relationship between ownership structure and performances in cooperative banking based on a sample of 241 Italian small cooperative banks over the 2013–2018 period.
Ilaria Galavotti and Carlotta D’Este estimate the effect of family firms’ corporate governance characteristics on their acquisition propensity and identify corporate governance mechanisms that influence their acquisition attitude.
Avinash Pratap Singh and Zillur Rahman assess the impact of the adoption of sustainable development goals by firms on their financial, environmental, and social performance using a sample of 89 selected Indian firms from the NSE 500.
Guido Giovando analyzes a sample of companies to verify whether the indexes proposed by the National Council of Chartered Accountants and Accounting Experts can provide real help in managing a company’s state of insolvency and are not merely theoretical management of the situation.
Mehadi Mamun provides empirical evidence on the connexion between the four key dimensions of human resource management practices and organisational performance, using a survey among small and medium-sized enterprises in the South-Western region of Sydney in Australia.
Finallt, Veronica Tibiletti, Pier Luigi Marchini, Federico Bertacchini, and Carlotta Magri observe how corporate governance practices evolve to keep up with external complexities, the analysis is carried out on all listed Italian companies in the period 2018–2020.
The above papers deliver an excellent background for the further research in corporate governance and related fields of research from the cross-culture perspective. We hope that readers will enjoy exploring the results of these studies!