New issue of the Journal of Governance and Regulation
The editorial team is pleased to introduce the latest 2019 Issue 4 of Volume 8 of the Journal of Governance and Regulation. The papers therein discuss a broad variety of topics, including financial reporting, the multi-factor partitioning model, corporate governance in the Middle East and Africa, valuation methods, impact finance, Corporate Social Responsibility and Green Bonds.
The full issue of the journal is available at the following link.
Panagiotis Ballas, Alexandros Garefalakis, Christos Lemonakis and Vassiliki Balla focuse on Greek financial institutions for a period that incorporates both the burst of global financial crisis and the beginning of the Greek sovereign debt crisis making inferences on quality of reporting as a result of IFRS and Corporate Governance practices adoption.
Georgios Xanthos and Konstantina Psimarni present the multi-factor partitioning model and its connection to traditional and homothetic one and explain why the use of standardized relative changes in the use of the MFP model ignores two effects: the distribution effect and the structure effect etc.
Khaled Otman evaluates the corporate governance landscape by identifying Development Economic and policy challenges in the MENA countries. The study also discovers the role of MENA markets and OECD in improving corporate governance.
The next study of Elisa Cavezzali, Enrico Maria Cervellati, Pierpaolo Pattitoni and Ugo Rigoni tests whether investors’ reaction is jointly influenced by recommendations and target revisions and mainly by valuation method used because it summarizes the information considered to be relevant by the analysts.
Luca Piras believes that academic literature on impact finance has not yet covered all aspects of the topic, nor has significantly contributed, so far, to solve several relevant problems arising from the field.
Elhadi Eltweri and Ahmed Eltweri aim to the determination of the degree of customer awareness in relation to activities for customer social responsibility that should be undertaken by a company that is socially responsible, as well as to establish the influence that CSR has upon the loyalty of customers in the Libyan telecom sector.
The purpose of the study conducted by Marco Rotili, Alessandro Giosi and Giacomo Ceccobelli is to question the basic assumption of the higher value relevance (meaning its superior ability to represent the value of assets and liabilities) of the International Accounting Standard (IAS-IFRS), as compared to Italian accounting practices.
Massimo Mariani, Francesco Grimaldi and Alessandra Caragnano investigate green bonds which represent the financial tool that better meets the enterprises need to collect capital as well as the possibility of conveying the latter through strict obligations towards high environmental impact initiatives. Considering the high potential in using this tool, this work aims at investigating, in a double perspective, from both the issuing companies and the investors’ point of view, risks and opportunities.
We hope that reading this issue will be pleasant and informative for you!
