New issue of the Corporate Ownership and Control journal

The editorial team of Virtus Interpress is happy to publish a new issue of the journal Corporate Ownership & Control. Scholars from Germany, USA, Italy, UAE, Sri Lanka, Egypt, Taiwan, Tunisia, Oman, China, and other countries have contributed to this issue.

The papers of this new issue investigate a wide variety of issues, which include, among others, corporate governance, ownership structure, institutional ownership, institutional investors, accounting, family firms, corporate financial distress, bankruptcy, firm performance, financial performance, board of directors, board composition, gender diversity, CEO duality, CEO compensation, earnings management, earnings variability, earnings smoothness, financial markets, market performance, banking sector, banks’ reputation, banking efficiency, sustainability, Sustainable Development Goals, individual auditors, audit committee, audit report lag, audit risk, voluntary disclosure, stock price volatility, market share, shareholders, supervisory sanctions, ESG scores, IT governance, intellectual capital, managerial behavior, corporate crime, fraud, firm misconduct, etc.

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

Fethi Belhaj, Dhouha Jradi, and Manel Hadriche in the first paper examine the impact of voluntary financial disclosure quality on the stock price volatility of non-financial firms quoted on the Tunis Stock Exchange

The paper by Nagalingam Nagendrakumar, Kalubowilage Navodya Nilupulee Alwis, Udage Arachchige Kaveesha Eshani, and Seekku Baduge Ushani Kaushalya is based on secondary data from annual reports of 138 listed travel and tourism companies listed on the stock exchanges of developed and developing countries and deals with prediction of corporate financial distress in the travel and tourism industry.

Mohamed A. K. Basuony, Angie Abdel Zaher, Mohammad Bouaddi, and Neveen Noureldin investigate the influence of sustainability, especially the environmental pillar and corporate board diversity, on financial performance in emerging markets.

Leon Collien, Christian Friedrich, and Reiner Quick replicate earlier literature on capital market reactions to firm misconduct with rarely used Continental European data, after the financial crisis, and combine characteristics that previous literature has analyzed separately.

Tzu-Ching Weng, Chieh-Wen Kuo Chen, and Zi-Qing Hong explore whether individual auditors’ participation in auditor associations and social groups has an impact on their business performance and integrate relevant domestic and foreign literature as a basis to discuss the development of this research hypothesis.

Hidaya Al Lawati and Nirosh T. Kuruppu provide empirical evidence on the relationship between audit committee characteristics and Sustainable Development Goals (SDGs) disclosure in 34 financial companies listed on the Muscat Stock Exchange (MSX) in Oman.

Jingjing Bao and Chunxiao Xue deal with the question of whether chief executive officer (CEO) duality and CEO compensation influence earnings management, using the data of the A-shares companies listed in both the Shanghai Stock Exchange (SSE) and Shenzhen Stock Exchange (SZSE).

Ebenezer K. Lamptey, Alex Tang, and Henry Kimani Mburu research the impact of tournament incentives on financial information accuracy and timeliness; specifically, they analyze the disparity between the remunerations of CEOs and other top five senior executives.

Fabiomassimo Mango, Pina Murè, Mavie Cardi, Cosimo Paccione, and Lucilla Bittucci study the impact of ESG practices on banks’ reputation and market performance and aim to find out whether banks adopting ESG-compliant practices can reduce their reputational damage due to financial sanctions and increase their market performance.

Kumar Bijoy and Kaartik Mangla evaluate the ownership structure and board composition as an effective corporate governance mechanism to control agency costs.

Johannes Thesing assesses the relationship between earnings quality and fair value accounting beyond market-based measures, financial industry-related settings, and US firms.

Asma Abdi, Wafa Souffargi, and Adel Boubaker aim to comprehend what are the characteristics that allow companies to be more resilient in coping with the crisis caused by the COVID-19 pandemic.

Ashik-Uz-Zaman, Md. Sharif Hossain, and Md. Thasinul Abedin, employing both qualitative and quantitative methods, reveal the key factors of efficiency and financial performance that reinforce the financial sustainability of banks.

Nariman Osama Kandil, Ehab Kamel Abou-Elkheir, and Amr M. Kotb critically explore the information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges.

Amandeep Kaur, Girish Chandra Maheshwari, and Archana Singh estimate the influence of corporate board characteristics on earnings management through meta-analysis.

Finally, Yunita Anwar and Martin Mulyadi aim to conduct a thorough examination of the practices related to the disclosure of intellectual capital.

All these issues are strongly linked to the ESG issue too. We hope that you will enjoy reading these papers.