New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is pleased to publish a new issue of the Journal of Governance and Regulation. This issue contributes to the existing body of literature and the critical discourse surrounding corporate governance, providing fresh theoretical and empirical insights into the modern challenges and forthcoming advancements within the realms of corporate sustainability and accountability.
In particular, the published papers analyse such crucial issues as corporate governance, board of directors, gender diversity, women on the board, firm performance, quality of audit, audit committee performance, financial reporting, integrated reporting, actuarial accounting, SMEs and MSMEs, finances, incomes, financial stability, creative accounting, earnings management, firm life cycle, profitability, financial crisis, capital adequacy, asset quality, liquidity, banking, IFMIS implementation, nationalisation, privatisation, state owned enterprises, investments, insurance, sustainability expenditures, sustainable financial management, corporate social responsibility, ubanization, economic development, economic growth, creative economy, economic performance, inflation, unemployment, public funds, public debt, public administration, local government, emotional intelligence, social capital, education governance, professional commitment, human resource management, compensation practices, performance appraisal, recruitment, work stress, fraud prevention, etc.
The full issue of the journal is available at the following link.
Najib H. S. Farhan aims to explore corporate social responsibility expenditure in Indian manufacturing firms.
Ratna Mappanyukki, Nengzih Nengzih, Dedi Kusmayadi, and Endri Endri approach to ascertain how emotional intelligence and professional commitment affect fraud prevention.
Ebrahim Mohammed Al-Matari intends to look at the relationship between business performance and the qualities of the board of directors.
Ardiyan Saptawan, Ermanovida, Aulia Utami Putri, and Anang Dwi Santoso try to identify problems in developing a creative economy at the local government level.
Hakeem Hammood Flayyih, Hala Ayyed Hadi, Ghazwan Ayad Khalid Al-Shiblawi, and Wided Khiari investigate the impact of audit committee performance and audit team characteristics on audit quality.
Suvit Lertthanakulvat and Rattaphong Sonsuphap focus on self-sufficiency communities in Thailand, exploring their potential, challenges, and impact on economic development.
Rizka Ramayanti, Nurul Aisyah Rachmawati, Rudi Setiawan, and Zubir Azhar examine the impact of usefulness, ease of use, and compliance on the actual use of financial apps using a methodology based on the technology acceptance model.
Olga Kyrylenko, Svitlana Koval, Iryna Sydor, and Anatoliy Sydorchuk aim to develop indicators for estimating the sufficiency of household incomes and economic interpretation obtained results for their financial stability.
Kanellos Toudas, Paraskevi Boufounou, and Maria-Georgia Parenaki critically assess issues related to creative accounting in times of turbulence, presenting the findings of an empirical study carried out in Greek SMEs.
Suleiman Jamal Mohammad, Abdullah Ahmed Aldaas, Nawaf Abdullah Al Jundi, and Nadia Ahmad Alkhateeb estimate the effect of the 2007–2009 financial crisis on the profitability of selected companies in Jordan.
Binod Ghimire, Rewan Kumar Dahal, Sujan Budathoki Magar, and Rajesh Gurung study the influence of human resource management practices on the performance of development banks in Nepal.
Iliriana Bajrami and Taulant Bajrami approach to create a fair overview of the real condition of citizens’ involvement in local government decision-making processes, by highlighting the necessity to adapt local government to the real needs of citizens.
Lamaan Sami, Farhin Anjum, Mohd Shamim Ansari, and Baby Iffat compare the CAMEL ratings of five central Indian commercial banks over 12 years (2011–2022).
Orthodox Tefera and Jared Okello Otieno try to determine factors influencing the implementation of the integrated financial management information system.
Lulzim Shabani, Shkumbin Misini, Agron Mustafa, Ali Ismajli, and Ajshe Ismajli analyze the impact of the Russia-Ukraine war on the performance of the Group of Twenty (G20) countries by analyzing the economic performance of these countries before and after the war.
Vidhya Vinayachandran deals with the question of whether MSMEs in the manufacturing sector employ capabilities of innovation, human resource practices, information and communication technology, and intellectual property rights that are vital to improving their performance.
Priviledge Cheteni, Emmanuel Selemani Shindika, and Ikechukwu Umejesi propose to understand whether privatization of SOEs can turn around the losses they make and lead to viability.
Fouad Daidai and Sofia Alami approach to evaluate the impact of gender diversity in the board of directors on the investment efficiency of listed firms in Morocco.
Chisinga Ngonidzashe Chikutuma aims to develop an innovative weighted alternative polychotomous accountability index tailored to assess both the extent and quality of information disclosure within integrated annual reports of South African listed companies.
Yousef Shahwan provides an accounting perspective on the value of actuarial science in the insurance industry, investigates how it contributes as an actuarial accountant to the Jordanian insurance industry, and what kind of value it may bring.
Vasiliki Tsipouri, Panagiota I. Xanthopoulou, Alexandros G. Sahinidis, Christina D. Patitsa, Michail Chalaris, and Stavros Kalogiannidis delve into the pervasive issue of work stress and burnout among municipal employees within the Municipality of Xanthi, Greece.
Hong Linh Nguyen, Tri Dung Duong, Thi Minh Phuong Nguyen, Trung Hieu Nguyen, Van Hien Bui, and Ba Thanh Nguyen aim to measure the influence of social capital on the advancement of public general education.
We hope that this issue of the journal will serve as an illuminating resource, providing important perspectives and strategies to tackle both current and forthcoming obstacles in the rigorous arena of corporate governance and regulation.
