New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is happy to release the fourth issue of the journal Corporate Ownership & Control for the year 2023. Scholars from the UAE, Australia, Switzerland, Italy, USA, Germany, Canada, Saudi Arabia, and India have contributed to this issue.
In particular, the papers published in this issue investigate such issues as corporate governance, ownership structure, institutional ownership, audit committee (AC), AC chairman, bank performance, CEO duality, 21st-century learning, post-pandemic accounting, employability skills, default, bankruptcy, corporate distress, accounting discretion, impairment losses, fair value accounting, sustainable and responsible investments, performance attribution, performance evaluation, audit, client selection, emerging market, audit qualification, merger, financial stability, synergy, performance, activist investors campaigns, investment strategies and performance, international perspective, shareholder engagement, shareholder social activism, voting policy, annual general meeting, institutional investors, organisations’ performance, hospital ownership, salary, job satisfaction, etc.
The full issue of the journal is available at the following link .
Neeraj Gupta, Nazia Ansari, Ravinath Dammalapati, Jai Kotecha, Bhagwan Jagwani, and Priti Bakhshi perform a study with the aim of investigating the impact of the nominee directors on the audit committee (AC) and the performance of Indian listed banks.
Dory N. Daw, Charles J. Tawk, and Kiran Nair carry out research aimed at exploring the intricate connection between culture and corporate governance within Lebanon’s banking sector. This study uncovers the complexities of Lebanon’s cultural landscape, revealing that a uniform corporate governance model is unsuitable for the protection of stakeholders’ interests due to the cultural diversity of the personnel in the organisations studied.
Ali Alajmi and Marcus Rodrigs review and analyse the soft skills required by accountants with a key focus on the impact of emerging technologies on the role, skills and performance of accounting professionals in Gulf Cooperation Council (GCC) countries.
Federico Colantoni, through the analysis of diverse empirical studies, attempts to understand how corporate governance practices influence default probability. The study underscores the importance of effective governance mechanisms — board attributes, ownership structures, executive compensation, shareholder rights and disclosure practices — in moulding default probabilities.
Carlotta D’Este, Ilaria Galavotti, and Marina Carabelli explore the impact of IFRS 3 (International Financial Reporting Standard 3) on management discretion in goodwill reporting.
Sebastian Lobe and Gerhard Halbritter assess the characteristics and financial performance of a comprehensive set of passive sustainable and responsible investments around the world.
Karim Hegazy, H. Gin Chong, and Noha Mahmoud Kamareldawla investigate the criteria audit partners use to select prospective clients in an emerging market.
Kannadas Sendilvelu examines the case study of a large hostile takeover/acquisition in India and attempts to assess how successful the merger is by using technical analysis and Altman’s Z-score.
Dirk Schiereck, Joachim Vogt, and Nikolas Lethaus carry out a literature review and synthesise the most recent findings regarding activist investors. The analysis reveals new trends activist investors have regarding their investment strategies, such as targeting women-led firms.
Michel Coulmont and Sylvie Berthelot explain how more and more institutional investors are developing policies governing their proxy voting rights at annual general meetings to clearly express shareholders’ interests in environmental, social and corporate governance issues.
Anil Chandrakumara, Rohan Wickramasuriya, Anura De Zoysa, and Grace McCarthy investigate how an organisation’s strategic personality can be inferred through linguistic and machine learning approaches and its performance and industry-level implications.
Suzan Abed and Ravi Chinta look at how the choice of ownership structure significantly influences various aspects of hospital operations and healthcare services in the United States, including the pricing of services.
Durga Prasad Samontaray, Swagatika Panda, Mousa Rabah, and R. Sathya Rani aim to investigate the impact of compensation on job satisfaction among public sector employees and, particularly, to pinpoint the effect of financial compensation (salary, incentives, and perks) on job satisfaction.
We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and educational!
