New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is pleased to publish the 4th issue of the journal Corporate Ownership and Control in 2025. This issue of the journal is composed of papers that are mostly empirical and contribute new ideas to the major issues of corporate governance.
In particular, the issue is devoted to such relevant topics as corporate governance, internal control, corporate boards, initial public offering, earnings quality, excess cash holdings, accruals, financial transparency, liquidity valuation, corporate finance, investor confidence, investor taxation, institutional investors, ethical investment, ESG performance, mandatory CSR, stakeholder theory, sustainability reporting, capital structure, leverage, ownership power, ownership structure, stock return volatility, behavioural finance, gender diversity, crisis leadership, firm performance, asset-based financing, risk-sharing mechanisms, Islamic banks, bank strategy, market share, net banking income, loan policy, accounting, Sustainable Development Goals,
The full issue of the journal is available at the following link .
Udayan Karnatak identifies conceptual links, trends, and emerging insights into Initial Public Offering (IPO) literature that will be relevant for scholars to further research on IPOs and their implications on firms’ sustainability.
Ibtissem Jilani investigates the impact of earnings quality on the value of excess cash holdings using a dataset of 95 French firms over the period 2005–2020, totaling 1,520 firm-year observations, and explores whether the quality of financial reporting can explain such differences in valuation.
Rahul Kumar, Rojers P. Joseph, and Renjith Ramachandran examine how India’s mandatory corporate social responsibility expenditure affects firms’ ESG performance within a unique dual regulatory setting.
Michael Babbel, Jochen Hundsdoerfer, and Paul Pronobis study the impact of shareholder-level tax incentives on corporate capital structure. The authors conjecture and find that the largest shareholder’s tax incentive for debt positively influences leverage.
Xiang Long, Dylan Norris, and Hai Van Le investigate the impact of executive gender on firm performance during the COVID-19 crisis, framed through the lens of behavioural finance.
S. Vasumathy Hariharan tries to find out how promoter and institutional ownership influence firm-specific risk — both market-based (stock return volatility) and fundamental (Altman Z-score) — using a decade-long panel of Indian listed firms (2014–2024).
Mansoor Khan offers a critical evaluation of the conceptual frameworks and practical implementations of deposit and financing structures within prominent Islamic banks around the world.
Simone Philp and Patrick Ulrich examine the sustainability performance and Corporate Sustainability Reporting Directive (CSRD) readiness of leading companies in the healthcare sector.
Monia Chikhaoui deals with the question of whether governance quality affects the effectiveness of business strategies in Tunisian banks.
Vishwa Hamendra Prasad, Vishal Sharma, Shoma Prakash, Arun Lata, and Moreen Maharaj draw on established theoretical frameworks to formulate propositions and outline a future research agenda concerning the impact of internal control on corporate governance.
Seshadev Sahoo and Vedika Saxena estimate the impact of disclosed use of offer proceeds on the issue price and listing price, thereby providing a more comprehensive understanding of price formation in the primary market.
Imen Achek and Souad Chaieb examine the relationship between the efficacy of corporate boards and the strength of auditing and reporting standards in African countries and test whether the ethical behavior of firms affects this relationship.
Pina Puntillo, Carmela Gulluscio, and Stefania Veltri employ a robust systematic literature review analysis, which sequentially combined a systematic literature review with both bibliometric analysis and content analysis to examine a final sample of 34 theoretical and empirical studies.
Finally, Dalenda Ben Ahmed explores how financial gains can influence employee satisfaction, motivation, and the reduction of absenteeism and turnover.
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.
