New issue of the Journal of Governance and Regulation

The editorial team of Virtus Interpress is happy to release a new issue of the Journal of Governance and Regulation (volume 13, issue 3), which presents a diverse collection of 20 papers that contribute to the expanding discourse in corporate governance and regulation.

Among others, the articles in the present issue investigate such important issues as corporate governance, board characteristics, data governance, exchange rate, stock exchange, stock market, banking, interest rate, inflation, deposit, lending, capital ratio, liquidity, financial institutions, economic factors, women entrepreneurs, sustainability reporting, Sustainable Development Goals (SDG), public policy, monetary policy, trade deficits, budget, investors, foreign direct investment (FDI), gross domestic product (GDP), financial performance, financial management, accounting, industrial management, accounting information systems, accounting errors, digital technology, e-government, e-tax, value added tax, tax reporting, environmental disclosure, ESG score, economic growth, economic reform, economic liberalization, economic integration, market microstructure, information asymmetry, employee performance, social capital, etc.

The full issue of the journal is available at the following link .

Ferra Arik Tridalestari and Hanung Nindito Prasetyo propose a measurement mechanism to determine which aspects of data culture will influence the implementation of data governance.

The paper by Vjosa Hajdari is focused on the benefits received by countries that are part of the eurozone for the period of 2001–2021.

Mamdouh Abdulaziz Saleh Al-Faryan and Nikhil Chandra Shil aim to appraise the Saudi Stock Exchange (Tadawul) with reference to various indicators like performance, structure, market size, share price index, etc.

Joy Elly Tulung, Jullie Jeannete Sondakh, Shinta Jeanette Camelia Wangke, and Raynaldo Fabian Karel Posumah examine the effects of capital ratio, quality of receivable, liquidity, and gearing ratio on profitability in financial companies for the 2017–2020 period.

Rasha Istaiteyeh, Lara Mansour, and Qusai M. Talafha try to understand the impact of economic and social factors on the success and failure of Jordanian women entrepreneurs, with a focus on the effects of the COVID-19 pandemic.

Ismet Sulila, Ivan Rahmat Santoso, Muchlis Polin, Roni Lukum, and Wahyudi Gobel discover, describe, and analyze the implementation of e-government policies by the Gorontalo City government through the e-tax program.

Dipendra Karki, Rewan Kumar Dahal, Ganesh Bhattarai, Binod Ghimire, and Surendra Prasad Joshi analyze the effect of fiscal and macroeconomic imbalances on the Nepalese economy from 2006–2007 to 2020–2021.

Ahmad Mahmoud Ahmad Zamil evaluates the degree of satisfaction among students at Prince Sattam bin Abdulaziz University towards the students’ manuals and regulations’ guidelines.

Syaeful Bakhri, Suharno Suharno, Abdul Aziz Ahmad, and Eko Suyono determine the most dominant factor of several sustainable livelihoods factors that influence the sustainability of the livelihoods of street vendors.

Arzu Safarli and Ramil Hasanov explore the financial resilience of an industrial firm, emphasizing the vital significance of financial analyses in ensuring sustained operational viability.

Maher Al-Mahrouq and Ahmad A. Al-Majali investigate Jordan’s monetary policy impact through empirical data analysis from January 2006 to December 2022, focusing on the influence of the Central Bank of Jordan’s (CBJ’s) official interest rate on key economic indicators.

Thanh Hanh Hoang, Van Quang Do, and Ngoc Son Nguyen delve into the efficiency of accounting information systems amidst Vietnam’s evolving digital landscape, with a keen focus on seven pivotal factors.

Cloudio Kumbirai Chikeya and Raphael Tabani Mpofu analyze the determinants of stock market development across nine Southern African Development Community (SADC) nations.

Tamer Elsheikh, Faozi A. Almaqtari, Najib H. S. Farhan, Nandita Mishra, and Abdou Ahmed Ettish examine how environmental disclosure affects environmental, social, and governance (ESG) reporting, specifically in relation to emissions, innovation, use of resources, environmental controversy, and environmental products.

Mohammad Rakibul Islam Bhuiyan, Rashed Hossain, Maksuda Rashid, Md Mominul Islam, Lisa Mani, and Md Noor Uddin Milon aim to establish a technologically advanced and environmentally sustainable country that efficiently utilizes resources, fosters citizen participation, and stimulates economic development.

Moustafa Al Najjar, Mohamed Gaber Ghanem, and Wagdi Higazi explore the accounting errors that influence value-added tax reporting quality in Lebanon and identify any additional accounting errors not considered before.

Huu-Dung Nguyen proposes strategies for the gradual and secure transition to a heavily regulated economy.

Feliciana P. Jacoba, Angelo R. Santos, Kenneth L. Armas, and Analyn M. Gamit provide a comprehensive analysis of the Nueva Ecija University of Science and Technology’s alignment with the Philippine Quality Award (PQA) framework and examine the university’s performance across several domains.

Ádám Czelleng aims to understand the determinants of bid-ask spread and how the liquidity within a dealer-driven financial market is affected by different rules and behaviors.

Finally, Hisham Ali Shatnawi, Abdulrahman Al-Kharabsheh, Ahmad Wasfi Mohammad Albdour, Ro’aa Adnan Mustafa Alrababah, Hasan Khaled Alawamleh, and Hebah Ghaleb Mohd Yasin Alshamayleh approach to determine the impact of administrative skills on employee performance.

These diverse contributions reflect the broad spectrum of governance and regulation topics currently shaping the field, providing valuable insights for researchers, practitioners, and policymakers alike.

We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and interesting!