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

The editorial team of Virtus Interpress would like to present a new issue of the journal Risk Governance and Control: Financial Markets & Institutions. This journal contributes to the academic and professional discourse by providing empirically grounded insights upon which decision-makers can rationally base their economic choices and enterprise risk management strategies.

This issue specifically addresses a range of topics that are highly relevant to firms, including sustainability, regulatory compliance, bank profitability, commercial banks, financial distress, Basel III, capital requirements, debt default, firm size, equity structure, operating cash flow, audit quality, going concern audit opinion, audit lag, external auditors, liquidity, financial leverage, revenue dynamics, value creation, blockchain, ESG, gender diversity, strategic decision-making, risk-taking, firm performance, mergers & acquisitions, investment banking, investment decision-making, retail investments, FinTech, digital transformation, human resources development, fraud triangle, financial statement fraud, etc.

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

Zuko Mdandalaza and Leward Jeke examine the impact of Basel III capital regulation on the profitability of South African banks and add to the ongoing discourse on the nexus between banking regulations and bank performance.

Winda Felicia and Lindrianasari aim to identify the factors influencing going concern audit decisions in the basic materials sector.

Maria João Guedes and Anne Sophie Grübler explore the relationship between gender balance on boards and environmental, social, and governance performance.

Mohammad Abdullah Altawalbeh investigates the determinants predicting going concern audit opinions for the period from 2018 to 2022.

Hema Gwalani, Shilpa Parkhi, Latha Sreeram, Nayantara Sreeram, and Prashant Barge assess the presence of rationality in the investment decision based on the three categories of factors and the information available.

Mahan Tahvildari analyses the 50 countries with the highest revenues for various markets and geographic regions to develop multivariate models that explain gaming revenues and player numbers using macroeconomic variables.

Ma’en Mohammad Al-Hmesat, Ahmad Albloush, Omar Lasassmeh, Ebrahim Saad Abdulla Albuainai, Ahmad Mofleh Ayed Al Graibeh, and Heba Mohammed Altarawneh evaluate the impact of digital transformation strategies on human resources development in Jordanian commercial banks.

Juliana Osmani and Sanie Doda investigate the relationship between gender diversity and risk-taking by focusing on the specific case of Albanian small and medium enterprises.

Dhea Violin Rahma Whely Rahayu and Rindang Widuri analyze the impact of the fraud triangle factors on financial statement fraud in property and real estate sector companies listed on the stock exchanges of the ASEAN countries during the 2021–2022 period.

Finally, Georgios Kyriazopoulos tries to solve the problem of uncertainty of the effect of financial behavior on M&A and examines the deal size values in completed mega M&A of the European financial institutions in 2023 with 99 cases.

We hope that researchers will find the articles in this issue particularly interesting and useful for their research activities.