New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is honoured to introduce a new issue of the Journal of Governance and Regulation (volume 14, issue 3, 2025). The issue is represented by scholarly papers from Saudi Arabia, Ecuador, Ukraine, France, the UAE, Jordan, Vietnam, Malaysia, Indonesia, Albania, South Africa, Nigeria, and India.
The papers published in this issue investigate, among others, a range of relevant topics, which include, corporate governance, family ownership, non-family firms, ownership concentration, state ownership, foreign ownership, managerial ownership, cash dividend yield, dividend payout ratio, free cash flow, taxation, e-commerce, tax administration, tax expenditures management, tax expenditure reporting, sustainability, capital structure, capital projects, capital investment, investment decisions, risk perception, financial health, fintech, SMEs’ performance, financial literacy, financial inclusion, financial performance, bank stability, ESG, exchange rate devaluation, corruption, IFRS, effectiveness of accounting information, accounting education, public sector accountability, regional economy, GDP growth, inflation, job market, job performance, etc.
The full issue of the journal is available at the following link .
Ahmed Zakaria Zaki Osemy aims to assess the impact of the IFRS adoption on the accounting information effectiveness of listed firms in the Kingdom of Saudi Arabia.
Erni Ekawati, Bintang Florensia Christella Manurung, and Endah Setyowati analyze trends and future directions in sustainable tax planning studies, employing bibliometric analysis.
Cesar Enrique Freire-Quintero, Gabriela Elizabeth Hurtado-Cevallos, Fernando Xavier Calle-Wong, and Josselyn Camilla Bravo-Mero investigate the relationship between capital structure and productivity of Ecuadorian companies, focusing on factors related to financial health, ownership structure, and currency.
Mo’taz Kamel Al Zobi, Hamza Kamel Qawqzeh, and Almothanna Abu-Allan examine whether financial literacy moderates the relationship between FinTech indicators and SMEs’ performance in the Jordanian context.
David Umoru, Malachy Ashywel Ugbaka, Anake Fidelis Atseye, Francis Abul Uyang, Jeremiah Abanbeshie, Cletus Ekok Omono, Samuel Manyo Takon, Ehis Taiwo Omoluabi, Beauty Igbinovia, Christopher Eyo Ojikpong, Evaristus Akpanke Ushie, Christian Effiong Bassey, Hilary Ekpang Bisong, Bisong Daniel Bisong, Vera Ene Henshaw, and Benedict Ejikeme Odigbo evaluate the determinants of international reserves in emerging countries within a regulated macroeconomic framework.
Thanh Nga Doan, Thi My Nguyen, Thi Minh Tam Tran, Thu Ha Nguyen, Gia Linh Vu, Thi Thu Thao Kim, and Tuan Phong Nguyen explore the main factors affecting tax management in e-commerce activities in Vietnam.
Galeb Bulbul, Ali Hassan, Abdulla AlAmeeri, Walaa Wahid ElKelish, Irsyadillah Irsyadillah, and Muhammad Al Mahameed investigate the impact of the COVID-19 pandemic on accounting education and the job market.
Thi Kim Oanh Nguyen and Thi Lan Huong Nguyen estimate the impact of ESG configurations on the financial performance of Vietnamese listed manufacturing firms through the application of fuzzy-set qualitative comparative analysis.
Mohammad Tayeh, Adel Bino, and Rafe Mustafa study the relationship between corporate ownership and agency costs in an emerging market characterized by the prevalence of family-owned public corporations.
Rani Eka Diansari, Suzilawati Uyob, Lintang Dinda Saputri, Jaizah Binti Othman, Dekeng Setyo Budiarto, and Lulu Amalia Nusron focus on the critical issue of optimizing bank performance through the interplay of corporate governance, capital structure, and financial stability.
Viktor Namiasenko addresses the issues surrounding the Russian-Ukrainian war and the Ukrainian post-war development, focusing on existing problems and key recovery areas.
Alla Sokolovska and Larysa Rainova assess the status and identify the problems of tax expenditures management in Ukraine and ways to bring it closer to the best management practices.
Thi Thuan Nguyen, Thi Hong Ngan Luong, and Tuyet Nhung Le investigate the impact of state ownership, foreign ownership, and free cash flow on dividend policies of Vietnamese-listed companies from 2014 to 2023.
Johanna Tefu and Sinakhokonke Mpanza illustrate through literature and findings that effective stakeholder involvement variables, such as power and urgency, are significant for the successful execution of capital projects.
Ta Thu Phuong, Dao Huyen Trang, Nguyen Thi Ngoc Han, Pham Mai Chi, and Le Thi Khanh Hoa examine the impact of gender on individual investment decisions in the stock market.
Galal Abdulqader Ahmed Alashaari addresses the limited adoption of statistical quality control techniques at Avalon Pharma, a pharmaceutical company.
Cahyadi Husadha, Agus Ismaya Hasanuddin, Lia Uzliawati, and Nurhayati Soleha analyse corporate cash holding through the lens of the four motives in Keynesian theory: transactions, caution, taxes, and agency.
Rahmat Hidayat explores the nexus between digital governance and transparency in Indonesia, emphasizing the impact of open data initiatives on strengthening governmental accountability.
Enkeleda Shehi and Mateus Habili deal with the minimum wage effect on consumption, focusing on Albania as a country under study.
Finally, Vimala Venugopal Muthuswamy and J. Sadeesh determine how corporate goal orientation influences the relationship between job performance and organizational citizenship behavior and the perception of a high-performance work environment.
We thank all contributing authors for their rigorous research and we are pleased to share this issue as a reflection of the journal’s commitment to scholarly advancement and policy relevance.
