New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is honoured to publish a new issue of the Journal of Governance and Regulation (volume 12, issue 1, special issue). This issue explores governance in several areas of investigation: governance in private companies (corporate governance), in public administrations (public governance), and the implications and new challenges for international institutions and bodies (global governance).
In particular, the studies in this issue investigate such topics in the domain of governance and regulation as earnings management, listed corporations, finances, managerial ownership, board gender diversity, total asset value, ESG, disclosure, CSR, sustainability, CEO power, capital asset pricing model, asset pricing, commercial banks, banks profitability, blockchain, fintech, smart contracts, Islamic finance, zakat, FDI, investment treaties, investment literacy, financial socialization, P2P lending, accounting information quality, tax avoidance, company performance, risk management, fiscal spending, exchange rate devaluation, capital inflows, revenue generation, net income, institutional development, globalization, human capital, social capital, corporate culture, intellectual capital, internal auditors, corruption, agency problems, stewardship, occupational health, public administration, public services, corporate law, transparency, commercial arbitration, etc.
The full issue of the journal is available at the following link .
Hakeem Hammood Flayyih and Wided Khiari try to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management practices.
Y. Anni Aryani, Evi Gantyowati, An Nurrahmawati, Taufiq Arifin, and Sutaryo Sutaryo using the purposive sampling method investigate public service quality determinants from local politics, head, and financial factors.
Luke Charles Chikosi and Ashley Teedzwi Mutezo examine the impact of women on corporate boards and managerial ownership on occupational health safety risk management performance, using 30 purposively sampled mining firms for the period 2002–2018 from the Johannesburg Securities Exchange.
Cornelio Purwantini, Faisal Faisal, Corina Joseph, and Indira Januarti study the moderating effect of chief executive officer (CEO) power on the relationship between industry classifications and ESG disclosure using the legitimacy theory.
Mohammad Al-Dwiry and Weaam Amira analyze the effect of the beta inversion on COVID-19 by applying the capital asset pricing model and difference-in-differences model in the US covering the five-year period.
Ziad Kh. Al-Enizi assesses the UNCITRAL Rules on Transparency in Treaty-Based Investor-State through the analytical method, by analyzing those rules and clarifying the extent of their contribution to expanding the scope of public control over arbitration processes.
Rami Ali Wishah, Yousef Abdallah AlGherbawi, and Iyad Mohammad Jadalhaq address the transformation of invalid legal actions into valid ones to reduce the phenomenon of invalidity of legal dispositions, which achieves stability in civil transactions.
Arkan Walid Al-Smadi, Osama Abdulmunem Ali, Ahmad Malkawi, Ayman Muhammad Al-Hammoury, Nevin Youssef Kalbouneh, and Asaad Alsakarneh aim to find out the readiness of Jordanian commercial banks to implement blockchain technology, using thirteen Jordanian banks as the population of this study.
Khairil Faizal Khairi, Nur Hidayah Laili, Hisham Sabri, Azuan Ahmad, Van Hieu Pham, and Manh Dung Tran intend to develop a zakat collection blockchain system with the aim to provide economical and integrated continuous real-time zakat transactions, transparency and traceability by developing smart contracts in zakat management.
Renata Legenzova, Gintarė Leckė, and Asta Gaigalienė explore survey data of investors in peer-to-peer (P2P) lending aiming to assess their investment literacy, how this literacy is affected by their financial socialization and the strength of their social ties, and whether this effect differs among investors’ sociodemographic groups.
Bintoro Ariyanto, Bambang Agus Pramuka, and Abdul Aziz Ahmad aim to determine the effect of the substitution of fossil energy with new and renewable energy on the monetary value of electricity subsidies in Indonesia.
Ahnaf Ali Alsmady estimates the relationship between the political connection and tax avoidance in all Jordanian market companies, the relationship between accounting information quality and tax avoidance, and the moderating effect of accounting information quality between the political connection and tax avoidance relationship.
Vjollca Salihu and Besnik Murati through descriptive, comparative, and analytical research, present the legal framework for foreign direct investment in Kosovo in comparison with the EU.
Hossam Haddad, Atef Albawab, and Luma Al-Qudah aim to approach to identify the effect of social and intellectual capital on the Jordanian bank’s net income, adopting a quantitative method.
Azher Subhi Abdulhussein, Hussen Amran Naji Al-Refiay, and Asaad Mohammed Ali Wahhab seek to test the impact of internal auditing on corruption and find that internal auditing plays a major role to reduce the level of corruption and helps firms in the public sector to produce high-quality financial reporting.
Khalid Ali Alduneibat aims at providing evidence regarding risk management committee characteristics’ effect on a company’s performance in an emerging country, specifically Jordan.
David Umoru, Solomon Edem Effiong, Enyinna Okpara, Danjuma Iyaji, Gbenga Oyegun, Davidson Iyayi, Kasimu Eshemogie, Anthony Aziegbemin Ekeoba, and Anna Nuhu Tizhe focus on the effects of exchange rate devaluation, and capital inflows, on budgetary spending, and the interactions among the variables.
Finally, Ismail Ismail and Sri Hartati aim to present publications on public administration research from the Scopus database using bibliometric analysis.
We hope that you will enjoy reading this issue of our journal!
