New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is pleased to introduce a new issue of the journal Corporate Ownership and Control. The geographical representation of the papers provides an excellent opportunity for international comparison. The issue is represented by studies from Australia, Germany, the USA, Italy, the Netherlands, France, China, New Zealand, Saudi Arabia, Tunisia, India, and other countries of the world.
The recent issue of the Corporate Ownership and Control journal contains both empirical and review papers describing the wide variety of corporate governance issues from the board of directors and chief executive officer practices to stock market, ownership, sustainability and reporting.
The full issue of the journal is available at the following link .
Jayasinghe Hewa Dulige and Pankaj Sharma explore the potential impact of the AASB Accounting Standard for Leases, AASB 16, on firm value using data from 2016 to 2022, which covers three years before and four years after adopting AASB 16.
Patrick Velte reviews 85 archival studies on the impact of corporate governance on the subpillars of corporate social performance and reporting.
Pei Li and Leo Tang study how traffic congestion affects bond yields in urban areas of the US, proposing the first study that investigates the traffic congestion impact on the municipal bond market.
Yuki Gong, Ruixue Sun, Yanmiao Cai, and Li Willa explore how executive characteristics, including gender, educational attainment, and overseas experience, affect stock price crash risk among firms listed on China’s Growth Enterprise Market from 2009 to 2023.
Bruno Fiesenig and Louis Schirra investigate the determinants of dual-class share initial public offerings in the US, with a focus on how these drivers have changed over time.
Samira Benelifa and Faten Nasfi Salem explore how various contingency factors influence the sophistication of management accounting practices in manufacturing firms in Tunisia, based on the International Federation of Accountants framework.
Cindy Chen, Dan He, Jasmine Yur-Austin, and Qi Zhang examine wage rigidity and its connection to the pay-for-performance sensitivity of Chinese CEOs.
Marco Tutino, Simona Arduini, Tommaso Beck, and Francesca Capolini provide a systematic literature review on the relationship between corporate governance and sustainability.
Daniele Stanzione explores the different approaches of Italian and UK law on the topic of asset liquidation in insolvency procedures.
Najul Laskar and Nitu Maurya examine the relationship between CEO duality and sustainability reporting based on 200 companies listed on the Bombay Stock Exchange from 2018 to 2023.
Yasemin Zengin-Karaibrahimoglu and Laura Georg Schaffner try to find out whether companies pay a price for not securing their clients’ data.
Dhananjay Ashri provide a comprehensive systematic literature review of existing research on corporate green bond issuance, reviewing 38 articles published between the years 2019 and 2024 in 23 journals from finance, economics, and management disciplines that have been ranked in the ABDC 2022 list.
Graziella Sicoli, Maria Assunta Baldini, and Maurizio Rija examine, on a sample of companies listed on the Borsa Italiana, the extent to which investments in sustainable innovation improve corporate performance according to the sustainable innovation approach of “triple bottom line”.
Souad Chaieb contributes to the growing literature on digital governance and anti-corruption by examining the relationship between digitalization and corruption, and assessing whether firms’ ethical behavior moderates this relationship.
Jegoo Lee explores whether risk-based CEO compensation, specifically, the sensitivity of CEO pay to firm risk exposure (CEO risk sensitivity), can serve as an incentive to reduce employee-related corporate social irresponsibility.
We thank all contributing authors for their rigorous research and we are pleased to share this issue as a reflection of the journal’s commitment to scholarly advancement and policy relevance.
