New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is pleased to release the third issue (volume 9, issue 3) of the Journal of Governance and Regulation in 2020. The issue presents very interesting and influencing studies of scholars from different parts of the world, such as the UK, Germany, Italy, Belgium, Finland, Spain, Ukraine, Indonesia, Turkey, etc.
The published papers analyse a broad variety of topics, including corporate governance, corporate regulation, risk disclosures, corporate social responsibility, tax avoidance, investments, green information technologies, environmental performance, banks, corporate ownership, institutional environment, regulatory experimenting, sustainable development, reflexive governance, insurance, financial strategies, capital efficiency, Brussels effect, financial supervision, financial crisis, public enterprises, public administration, tax policy, self-dealing transactions, shareholders, board of directors, minority directors, tunneling, family capitalism, etc.
The full issue of the journal is available at the following link.
The issue starts with a paper by Amrie Firmansyah and Gitty Ajeng Triastie who examine the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency using a sample of 43 manufacturing companies listed on the Indonesian Securities Exchange for years between 2014-2017.
Anthonypillai Anton Arulrajah, Samithamby Senthilnathan, and Mudithā Priyadarshani Rathnayake explore the relationship between green information technology and environmental performances of banks and assess a possible mediating role of employees’ attitudes between these two factors in Sri Lanka.
Franklin Nakpodia reviews the corporate ownership and control literature in Nigeria as Africa’s largest economy, recaps past works, integrates contemporary thoughts, and identifies future research directions.
The paper by Dierk Bauknecht, Thore Sören Bischoff, Kilian Bizer, Martin Führ, Peter Gailhofer, Dirk Arne Heyen, Till Proeger, and Kaja von der Leyen provides an overview of the various terminologies for experimentation that are discussed in the social sciences, identifies common criteria for a broader approach to “regulatory experimentation” in reflexive governance structures and presents a novel conceptual framework for analyzing empirical studies of regulatory experiments.
Stefano Dell’Atti, Stefania Sylos Labini, and Iryna Nyenno aim to verify whether the matrix forecasting method is valid for predicting the insurance market development trends and find that this method could be usefully employed in the insurance market to identify the initial market position and the possible future development strategies.
Pablo de Andres, Laura Arranz-Aperte, and Juan Antonio Rodriguez-Sanz investigate whether there is a Brussels effect in the finance industry studying the evolution and regulatory changes put in place in Europe after the financial crisis.
Ralph Marenga follows a qualitative paradigm in order to evaluate public enterprises performance and its challenges for public administration in Namibia and suggests that poor accountability measures, financial burden on the state, procurement anomalies and the proliferation of corruption are some of the underlying causes for the poor performance of public enterprises in Namibia.
Jasper Kim approaches to identify whether inequality should be included in tax policy and design and concludes that inequality measures incorporating equity and fairness should be part of tax policy and governance.
Francesca Cappellieri analyzes the slate-vote system’s impact on the risks related to related party transactions that pursue opportunistic purposes assessing the role that this corporate governance mechanism plays on the strictness of procedures and transparency of related party transactions disclosure in the Italian institutional setting.
Finally, Gonca Atici and Guner Gursoy conduct a research on trends of non-financial corporations listed on Borsa Istanbul in terms of ownership structure for the period of 2002-2019 emphasizing the opportunities created for non-financial corporations under Covid-19 and the importance of taking steps towards “digital new normal” in terms of corporate governance mechanisms.
We hope that reading this issue will be interesting and informative for you!
