New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is delighted to release a new issue of the Journal of Governance and Regulation.
The current issue of the Journal of Governance and Regulation featured contributors from developed and developing countries associated with gender diversity, as well as, covering different specializations as accounting, finance, economics, and auditing.
The articles published in this issue, investigate, in particular, corporate governance, regulation, board characteristics, board structure, board size, board independence, intellectual capital disclosure, earnings management, money laundering, business ethics, sustainability, analytical procedures, auditors, financial ratios, labour-management relations, trade unions, labour market regulation, employment, employee empowerment, creative economy, organizational culture, employee benefits, collective bargaining, communication, entrepreneurship, fiscal cyclicality, budgetary institutions, political institutions, business cycles, electoral systems, e-consumption, private-sector consumption, GDP, subsidiary performance, headquarters-subsidiaries relationship, earnings quality, cost of debt, discretionary accruals, SMEs, information asymmetry, firm performance, non-financial institutions, inflation, economic growth, foreign investment, ASE performance, stock market index, cash management, women on board, firm size, cash holding, etc.
The full issue of the journal is available at the following link.
Mahmoud Mohmad Aleqab and Maha Mohammad Ighnaim explore the characteristics of the board of directors and its impact on real earnings management in Jordanian non-financial companies listed on the Amman Stock Exchange during the period of 2015–2017.
Tayil Mahmoud Shiyab, Mohammad Amin Alkrisheh, and Alaa Y. Darawsheh study organized crime, its characteristics, and the legislative role in combating it in the United Arab Emirates and Jordan.
Ike Phaswana and Theuns Pelser investigate the degree of compliance to the 2016 King IV Report on Corporate Governance™ for South Africa (King IV™) principles and recommended practices by 17 sampled Standard Bank African subsidiaries.
Modar Abdullatif, Aya Banna, Duha El-Sahsah, and Taher Wafa analyze the application of analytical procedures as a major external auditing procedure in the Jordanian context by means of semi-structured interviews with twelve experienced Jordanian external auditors.
David Isaac Ntimba, Karel Frederick Lessing, and Ilze Swarts report on the outcome of the study that investigated the cause of the ongoing antagonistic employment relationship in the South African public sector workplace, which has negatively affected employment relations satisfaction and psychological contract fulfillment.
Sarah El-Khishin and Mohamed Zaky deal with the question of the cyclicality of fiscal policy in Egypt during the period of 1976–2019 with a focus on how budgetary and political institutions affect fiscal performance during economic cycles.
Tanpat Kraiwanit examines the proportion of e-consumption and private sector consumption in Thailand to understand the extent to which the multiplier would affect e-consumption in Thailand due to the COVID-19 pandemic.
Agus Utomo, Yosephine Angelina Yulia, and Yenni Khristiana use a case study approach to determine employees’ perceptions of employee empowerment and the impact of empowerment on creative business in Indonesia.
Besime Ziberi, Donat Rexha, and Kosovare Ukshini discuss how a poorly trained workforce penalizes companies when they try to grow and try to identify the problems faced by enterprises in the Republic of Kosovo during the selection process, the necessary training, and also the projections for new employments for the coming years.
Dimitris Manolopoulos, Anastasios Magoutas, and Yiannis Kapnias estimate how multinational enterprises coordinate and control their geographically dispersed subunits and evaluate the effects of headquarters-subsidiary convergence on the performance levels of the latter.
Pietro Fera and Gianmarco Salzillo shed light on the relevance of transaction-lending technologies and the role of financial reporting in the bank-firm relationship in Italian setting, studying, in particular, the impact of earnings quality on the cost of debt for a sample of SMEs during the global financial crisis.
Anisa Kusumawardani, Wirasmi Wardhani, Siti Maria, and Rizky Yudaruddin assess the ways the board structure, comprising board size, independence, female board members and CEO dichotomy, affects intellectual capital disclosure within Indonesia.
Zyad Marashdeh, Mohammad W. Alomari, Mahmoud Mohmad Aleqab, and Rateb Mohammad Alqatamin employ the random effects regression model on a sample of non-financial institutions in the Jordanian context over the period 2008–2019 to test the impact of board characteristics on firm performance.
Kusangiphila Sishi, Sanjana Brijball Parumasur, and Kogielam Keerthi Archary address the relationships between collective bargaining, communication, employee benefits and their potential effect on labor unrest in South Africa.
Mohammed Ali Al-Rimawi and Thair Adnan Kaddumi investigate the impact of some selected macroeconomic variables (inflation rate, interest rate, economic growth rate, and foreign investment) on Amman Stock Exchange fluctuation for the period 1999–2018.
Musviyanti, Yana Ulfah, and Yanzil Azizil Yudaruddin perform an analysis of the board’s diversity and its effect on cash management, demonstrating how the size of a company affects the relationship between female board members and cash holdings, especially at high and low cash holding levels.
We hope that the readers of this issue of the Journal of Governance and Regulation will find this issue worth reading and interesting!