New issue of the Corporate Ownership and Control journal

The editorial team of Virtus Interpress would like to publish a new issue of the Corporate Ownership and Control journal. The issue is represented by authors from the USA, Canada, Italy, Germany, Spain, Denmark, the UAE, Egypt, Saudi Arabia, Sri Lanka, and other counties.

The recent issue of the journal is composed of the papers, which are mostly empirical and contribute new ideas to the major issues of corporate governance such as ownership structure, board diversity, gender diversity, executive and non-executive female directors, sustainability, firm performance, accounting and finance performance, internal audit, audit quality, key audit matters, audit fees, audit committee, auditor independence, non-audit services, integrated reporting, financial reporting, earnings management, accruals, state-owned enterprise, SMEs, equally weighted global investment portfolio, exchange-traded funds, managerial entrenchment, initial public offerings, underpricing, investments, listing fee, market volatility, earnings less risk-free interest charge, stock returns, economic value added, shareholder value, dual-class shares, value-based management, losses, loss reversal, crisis, employees’ performance, etc.

The full issue of the journal is available here .

Wan-Ting Wu examines firms that reported losses during the first year of the COVID-19 crisis (i.e., 2020) and their subsequent reversals to profitability in 2021.

Simona Ranaldo, Grazia Dicuonzo and Francesca Donofrio provide a systematic literature review to understand the main strands of research that investigated the relationship between board diversity and financial and sustainable performance.

Rosalinda Santonastaso, Riccardo Macchioni and Claudia Zagaria study the conceptual structure of the field of internal audit research to provide a comprehensive overview of the academic field.

Tobias Carlé, Nicolas Pappert and Reiner Quick investigate text similarities in key audit matters disclosure practice in the auditor’s reports of German HDAX companies between 2017 and 2019.

Patrick Velte focuses on the relationship between earnings management and materiality disclosure quality in integrated reporting in an international setting.

Dory N. Daw and Charles J. Tawk explore if the selection process has an impact on employees’ performance inside Lebanese small and medium-sized enterprises.

Ayishat Omar analyzes the role of dual-class share structure on the nexus between the presence of at least one female member on the audit committee (gender diversity) and audit fees.

Reiner Quick, Daniel Sánchez Toledano and Joaquín Sánchez Toledano overview the results of a structured literature review that covers archival studies on the relationship between non-audit services fees and factual as well as perceived audit quality.

Akshay Damani and Nandip Vaidya build a benchmark index based on the optimal mix of indices for the global asset classes of equity, fixed-income securities, real estate, commodities, and currencies including cryptocurrencies as well as make a comparison of portfolio performances based on five methods of portfolio construction.

Virginie Laurette Lagmango, Jules Roger Feudjo and Félix Zogning aim to understand and explain the strategic levers used by the managers to maintain their positions at the top of the company, based on 12 cases in state-owned enterprises.

Nagalingam Nagendrakumar, Chathurini Kumarapperuma, Chathura Malinga, Kalpani Gayanthika, Nethmi Amanda and Ashini Perera assess the association and impact of corporate governance with firm integrated performance.

Mohamed A. K. Basuony, Mohammed Bouaddi, Rehab EmadEldeen and Neveen Noureldin evaluate the impact of gender board diversity on firm performance for companies registered on the London Stock Exchange.

Durga Prasad Samontaray and Abdullah Saud Al Zuwidi estimate the extent of underpricing of initial public offerings in Saudi Arabia by using the data of 44 IPOs listed on the Saudi Stock Exchange from January 2010 to October 2021.

Aurelija Griskaite and Rainer Lueg test the information content of earnings less risk-free interest charge and analyse its ability to explain fluctuations in market-adjusted stock returns.

Giovanna Del Gaudio, Enrico Di Taranto and Maria Spano use bibliometric analysis to undertake a study of the intellectual, conceptual, and social structure of the papers published in the Tourism Management (TM) journal.

We hope that you will enjoy reading this issue of our journal!