New issue of the Risk Governance and Control: Financial Markets & Institutions journal

The editorial team of Virtus Interpress is pleased to publish a new issue of the journal Risk Governance and Control: Financial Markets & Institutions (volume 14, issue 3). The issue presents thirteen papers that highlight nontrivial thematic like market transparency, the important role of disclosure in a context characterized by the financial turmoil and COVID-19 on one side, and new challenges offered by the technological innovation of the financial industry.

In particular, the articles published in the current issue investigate such important topics as bank profits, banking services, bank performance, corporate governance, market share, market competition, dividend rate, earnings yield, market price, efficiency, profitability, financial performance, risk-based internal audit, audit committee, financial reporting, insurance risks, insurance business strategy, artificial intelligence, blockchain, institutional investors, tokenization, financial inclusion, asset quality, non-performing loans, non-financial entities, economic development, income inequality, financial development, economic growth, global crisis, financial stability, working capital management, COVID-19 pandemic, etc.

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

Sugeng Suroso and Chajar Matari Fath Mala aim to find out if there is a positive impact of competition and efficiency on banking profitability.

Kinzang Pemo, Tshewang Lhamo, May Thet Khine, Kanitsorn Terdpaopong, Tanpat Kraiwanit, and Pongsakorn Limna investigate the impact of the COVID-19 pandemic on the hotel industry in Thailand, focusing on profitability, liquidity, leverage, and operating activities.

Wilaiporn Suwanmalai and Simon Zaby try to document and synthesize research trends in the domain of “insurance risk” over the past 20 years through bibliometric analysis of 894 Scopus keyword-based reviews.

Arum Ardianingsih, Doddy Setiawan, Payamta Payamta, Wahyu Widarjo, and Juandy Seiver Langelo explore the interaction of independence, competence, management support, and risk management on the effectiveness of risk-based internal audit.

Martino Agostini analyses the practical and managerial implications of tokenization, focusing on enhancing shareholder communication and decision-making.

Pranesh Debnath, Anil Kumar Bhuyan, Kalyan Das, Sonashree Das, Mohd Iftikhar Baig, Rishav Kanoo, Hiranmayee Debi, and Animesh Saha evaluate the influence of financial inclusion on economic development in emerging South Asian countries.

Rajesh Gurung, Rewan Kumar Dahal, and Binod Ghimire assess how the price-to-earnings ratio and other financial indicators affect Nepalese commercial bank market prices.

Brunela Trebicka, Ariola Harizi, Marsida Krasniqi, Rezarta Kalaja, and Azeta Tartaraj examine the relationship between financial development and economic growth in Albania from 2012 to 2022, emphasizing how various aspects of financial development impact economic performance.

Dana A. Alqatamin and Rateb Mohammad Alqatamin seek to provide empirical evidence regarding the effect of audit committee characteristics on the financial reporting quality in the Jordanian context.

Michail Pazarskis, Sofia Kourtesi, Grigorios Lazos, and Elena Ntagia try to find out whether working capital management has a significant impact on the profitability of small and medium-sized enterprises.

Hanan Amin Barakat, Shereen Abl Elwahab, Nouran Mohamed Yassin, Salma Mohamed Mahmoud Ibrahim, Mohmed Hossam Ismail, and Nadia Waled Sadr Eldin investigate the relationship between asset quality management and bank profitability, focusing on key indicators such as return on equity and return on assets.

Blerta Haliti Baruti, Shqiponja Nallbani Berisha, and Rrezarta Gashi aim to theoretically clarify the consequences of the global financial crisis on the developing economy of Kosovo, with a particular focus on its financial system, and to propose potential future reforms in this sector.

Mohammed Khalaf Alshammari examines the influence of audit committee traits on the timeliness of financial reporting by Saudi non-financially listed entities.

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!