Recently published papers in journals by Virtus Interpress
We are pleased to present the list of recently published papers. The new articles were published in Corporate Ownership & Control journal, Journal of Governance & Regulation, and Risk Governance and Control: Financial Markets & Institutions.
The papers regard such topics as earnings management, accruals, accrual anomaly, the universities policies in entrepreneurial finance, enterprise value, entrepreneurial mind-set, alternative performance measures, non-GAAP earnings, value relevance, risk management, compensation and ownership structure of banks, determinants of business intelligence system acceptance in an emerging country, digitalization impacts on corporate governance, artificial intelligence, the impact of reinsurance for insurance companies, profitability, taxes, the impact of mergers on stock market and performance of companies, mergers, financial statements, determining the role of banking governance mechanisms in banking operational efficiency, financial sustainability, microfinance institutions, the role of insurance companies’ boards in view of the important changes introduced by Solvency II, goodwill impairment test disclosures under IAS 36, disclosure quality and disclosure determinants etc.
The full list of the recent papers published by Virtus Interpress is available below:
- Cecchi, M. (2018). The accrual anomaly: The dampening effect of adjusting entries. Corporate Ownership & Control, 16(1), 94-106. https://doi.org/10.22495/cocv16i1art10
- Mariani, G. (2018). University as new entrepreneurial finance player: A search for the new role. Journal of Governance & Regulation, 7(4), 19-26. https://doi.org/10.22495/jgr_v7_i4_p3
- Stenheim, T., Beckman, A. N., Olsen Valltoft, C., & Madsen, D. Ø. (2018). The value relevance of alternative performance measures: Evidence from the Oslo Stock Exchange. Journal of Governance & Regulation, 7(4), 27-41. https://doi.org/10.22495/jgr_v7_i4_p4
- Lagasio, V. (2018). Corporate governance in banks: Systematic literature review and meta-analysis. Corporate Ownership & Control, 16(1-1), 113-126. https://doi.org/10.22495/cocv16i1c1art1
- Kgasago, K. J. O., & Jokonya, O. (2018). Determinants of business intelligence system acceptance in an emerging country. Journal of Governance & Regulation, 7(4), 42-50. https://doi.org/10.22495/jgr_v7_i4_p5
- Grove, H., Clouse, M., & Schaffner, L. G. (2018). Digitalization impacts on corporate governance. Journal of Governance & Regulation, 7(4), 51-63. https://doi.org/10.22495/jgr_v7_i4_p6
- Bressan, S. (2018). The impact of reinsurance for insurance companies. Risk Governance and Control: Financial Markets & Institutions, 8(4), 22-29. https://doi.org/10.22495/rgcv8i4p3
- Pazarskis, M., Koutoupis, A., Pazarzi, G., & Kyriakogkonas, P. (2018). Managing mergers in a difficult era: Stock market and accounting evidence from Greece. Risk Governance and Control: Financial Markets & Institutions, 8(4), 16-21. https://doi.org/10.22495/rgcv8i4p2
- Kasraoui, N., & Kalai, L. (2018). Efficiency and internal, external governance and control mechanisms of Tunisian banks. Corporate Ownership & Control, 16(1-1), 127-133. https://doi.org/10.22495/cocv16i1c1art2
- Burki, A. K., Sadiq, A., & Burki, H. U. (2018). Financial sustainability and microfinance institutions from an emerging market. Risk Governance and Control: Financial Markets & Institutions, 8(4), 30-37. https://doi.org/10.22495/rgcv8i4p4
- Dell’Atti, S., Sylos Labini, S., & di Biase, P. (2018). The effects of Solvency II on corporate boards: A survey on Italian insurance companies. Corporate Ownership & Control, 16(1-1), 134-144. https://doi.org/10.22495/cocv16i1c1art3
- Gros, M., & Koch, S. (2018). Goodwill impairment test disclosures under IAS 36: Compliance and disclosure quality, disclosure determinants, and the role of enforcement. Corporate Ownership & Control, 16(1-1), 145-167. https://doi.org/10.22495/cocv16i1c1art4
Therefore, we hope this list will help our readers and scholarly network to discover new interesting research and, as always, find more information devoted to a certain topic within the scope of corporate governance.