New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is happy to publish the new issue of the journal Corporate Ownership and Control (volume 21, issue 4). The issue is represented by papers from the USA, Italy, Germany, Mexico, and India. The current issue of the journal promises to provide a picture of the current state and trends of the near future in a world that lives and is pervaded by extreme technologization, exogenous shocks of all kinds, complexity and above all the need to look at sustainability perspectives beyond mere profit and maximizing pursuit of one’s own ends.
The topics analyzed in this issue include board characteristics, corporate governance, ownership concentration, ownership structures, corporate performance, corporate social performance, corporate financial performance, financial accounting, financial reporting, sustainability, IFRS 9, provisioning costs, non-performing loans, credit risks, profitability, banking, cash holdings, global crisis, leverage, capital expenditure, management practices, green bonds, ESG performance, ESG controversies, earnings quality, AI tokens, pricing, etc.
The full issue of the journal is available at the following link .
Mfon Akpan advances existing research by focusing on AI token valuation through the lens of user engagement and market dynamics, specifically introducing the Akpan AI token valuation scale.
Sunita S. Rao and Norma Juma examine the quality of environmental, social, and governance (ESG) disclosures and their relationship with corporate financial health during the global health crisis.
Hamza Naim, Lata Rani, Ahmad Omair, Tariq Aziz, Gouher Ahmed, and Aqila Rafiuddin investigate how ownership concentration affects manufacturing and service companies in the Indian NSE 500 Index.
Francesco Paolo Ricapito examines the adoption of IFRS 9 in European banks from 2014 to 2021, focusing on credit risk assessment effects on provisioning costs, non-performing loans, and capital adequacy.
M. Sriram and K. Riyazahmed analyze how corporate cash holdings in India respond to global crises, including financial and pandemic situations.
Ajithakumari Vijayappan Nair Biju, Aswin Alora, Aghila Sasidharan, and Alphin Kallany set three goals: to see if corporate board traits affect green bond issuance (GBI), to investigate if ESG performance drives GBI, and to examine how ESG moderates GBI and board traits.
Robert Rieg and Patrick Ulrich look at how management practices influence firm performance, focusing on the role of ownership structures.
Isaac Bonaparte explores the link between ESG controversies and earnings quality, using data from 2,629 firm-year observations to test whether firms with high ESG controversies have lower earnings quality, especially in environmentally sensitive industries.
Roberta Provasi and Paola Saracino examines how non-financial performance, represented by ESG, affects financial performance in the European banking sector, expanding the analysis beyond single ESG dimensions.
Michele Galeotti, Edoardo D’Andrassi, Riccardo Savio, and Francesca Ventimiglia deal with the issue of how Eurozone countries improve their efforts to meet Sustainable Development Goals (SDGs) while dealing with population aging.
The final paper by Luigi Borré and Lorenzo Gelmini proposes a new model able to capture the overall performance of a company, into which both the financial factors and the non-financial (including sustainability) items are taken into account and related.
We are grateful to all the scholars who have contributed to this issue, and we hope that you will find these articles both informative and stimulating.
