Recently published papers in journals by Virtus Interpress

The editorial team of Virtus Interpress is pleased to present a list of papers recently published in the journals Corporate Ownership & Control, Corporate Board: Role, Duties and Composition, Risk Governance & Control: Financial Markets & Institutions, Journal of Governance & Regulation, Corporate Governance and Sustainability Review, Corporate Governance and Organizational Behavior Review, Corporate Law & Governance Review, Corporate & Business Strategy Review, Business Performance Review, and Reporting and Accountability Review.

The recently published papers are devoted to a broad variety of topics, which include, among others, corporate governance, taxation, tax facilities, income tax, informal SMEs, dividend policy, listed enterprises, finances, accounting, reporting, foreign ownership, transfer pricing, dividend announcement, ESG performance, financial performance, financial and nonfinancial sector, business failure, financial determinants, organizational factors, mergers, financial metrics, organizational performance, commercial banks, Islamic banks, banking performance, investments, solvency, audit outcomes, external auditors, family business, family budget, entrepreneurship, bank risk, board of directors, CEO power, board size, board independence, earnings management, enterprise risk management, non-financial disclosure, big data, artificial intelligence, business intelligence, green economy, corporate social responsibility, sustainable development, sustainability strategy, sustainability performance, sustainability reporting, sustainable development goals, financial and general SDGs, stock market, stock price crash risk, economic development, economic crisis, creativity skills, intellectual capital, corporate reputation, corporate communication, stakeholders, organizational agility, digital marketing, organizational culture, salary policies, job satisfaction, job stress, wise leadership, inclusive leadership, female leadership, female CEO, gender diversity, public governance, public administration, public policy, financial statement fraud, financial stability, fraud triangle, fraud diamond theory, organizational commitment, whistleblowing, anti-money laundering, financial crime, etc.

The full list of the recent papers published by Virtus Interpress is available below:

  • Al-Marri, A. S. A. (2025). Unjust enrichment and restitution assessment in Saudi civil law. Corporate Law & Governance Review, 7(2), 70–76. https://doi.org/10.22495/clgrv7i2p7
  • Primasari, N. H. (2025). Integrating corporate social responsibility and sustainability: A scientometric analysis of evolving research trends and theoretical frameworks. Corporate Governance and Sustainability Review, 9(2), 68–81. https://doi.org/10.22495/cgsrv9i2p6
  • Hossain, R. (2025). PRISMA-based systematic review on anti-money laundering: An evidence of regulation from a developing economy. Journal of Governance & Regulation, 14(2), 155–165. https://doi.org/10.22495/jgrv14i2art16
  • Othman, N. E., & Othman, I. W. (2025). The nexus between fraud risk factors, Islamic corporate governance, and occupational fraud in the Islamic banking industry. Risk Governance & Control: Financial Markets & Institutions, 15(2), 69–79. https://doi.org/10.22495/rgcv15i2p6
  • Nguyen, T. K. P., Nguyen, T. L. T., & Nguyen, D. L. (2025). Impact of zombie companies on governance and financial performance of the manufacturing industry during COVID-19. Journal of Governance & Regulation, 14(2), 145–154. https://doi.org/10.22495/jgrv14i2art15
  • Bajrami, S. M., Baruti, B. H., & Arifaj, A. H. (2025). Utilising artificial intelligence in digital marketing strategy: Opportunities and challenges for marketers. Corporate & Business Strategy Review, 6(2), 130–136. https://doi.org/10.22495/cbsrv6i2art13
  • Muttaqi, J. A. A., & Nur, T. (2025). How gender diversity shapes the influence of ESG on dividend policy: Insights from the corporate boards in an emerging market. Corporate Board: Role, Duties and Composition, 21(1), 71–81. https://doi.org/10.22495/cbv21i1art7
  • Kumar, P., Sahoo, T. K., Kafley, G. S., Jhawar, N., & Das, A. (2025). Bidirectional association between corporate financial performance and environmental, social, and governance performance. Business Performance Review, 3(1), 27–36. https://doi.org/10.22495/bprv3i1p3
  • Secinaro, S., Degregori, G., Brescia, V., & Biancone, P. P. (2025). Integrated popular reporting as a dialogic tool for measuring value creation or destruction through social impact assessment: The Eurovision Song Contest. Corporate Governance and Organizational Behavior Review, 9(1), 40–53. https://doi.org/10.22495/cgobrv9i1p4
  • Oanh, V. T. K., Thao, T. P., Anh, N. T., Chi, N. H., Nhi, D. T. Y., & Trang, M. T. H. (2025). Banks’ financial performance: A study of environmental, social, and governance dimensions. Risk Governance & Control: Financial Markets & Institutions, 15(2), 59–68. https://doi.org/10.22495/rgcv15i2p5
  • Santiago-Castro, M. (2025). Assessing Puerto Rican commercial banks’ contributions to the United Nations Sustainable Development Goals. Corporate Governance and Sustainability Review, 9(2), 56–67. https://doi.org/10.22495/cgsrv9i2p5
  • Chikosi, L. C., & Mutezo, A. T. (2025). Board size, board independence, occupational health and safety risk management performance. A study of corporate governance. Journal of Governance & Regulation, 14(2), 135–144. https://doi.org/10.22495/jgrv14i2art14
  • Rexhepi, S., Shaqiri, R., Vangjel, R., Rexhepi, V., & Vataj, G. (2025). Financial impact on capital return of wind energy production strategy. Corporate & Business Strategy Review, 6(2), 120–129. https://doi.org/10.22495/cbsrv6i2art12
  • Pangestuti, D. C., Fadila, A., Imayda, R., & Setiawan, F. M. (2025). Examining the impact of board of directors, chief risk officers, and intellectual capital on enterprise risk management effectiveness in the mining sector. Journal of Governance & Regulation, 14(2), 125–134. https://doi.org/10.22495/jgrv14i2art13
  • Calle-Tarrillo, C., Bustamante-Obando, J. J., & Quispe-Gonzales, J. F. (2025). Labor market regulation: An analysis of household budgeting and job stress in times of crisis. Journal of Governance & Regulation, 14(2), 118–124. https://doi.org/10.22495/jgrv14i2art12
  • Yu, J., Hassan, M. S., & Md Nor, H. (2025). Securities law transition and value relevance: Evidence from China. Corporate Law & Governance Review, 7(2), 63–69. https://doi.org/10.22495/clgrv7i2p6
  • Kajumbula, R., & Makoni, P. L. (2025). Chief executive officer power, bank risk and corporate governance: Does board independence matter? Journal of Governance & Regulation, 14(2), 108–117. https://doi.org/10.22495/jgrv14i2art11
  • Umoru, D., Ugbaka, M. A., Atseye, A. F., Ojong-Ejoh, M. U., Bisong, H. E., Abuh-Amasi, S. A., Oburota, C. S., Eke, F. A., Ihuoma, C. E., Ndome, J. N., Igbinovia, B., Asemota, G., Aduokwen, R. U., Eyo, I. E., Takon, S. M., & Eyibio, A. V. (2025). Revisiting money demand functions in countries with emerging financial markets. Risk Governance & Control: Financial Markets & Institutions, 15(2), 43–58. https://doi.org/10.22495/rgcv15i2p4
  • Hamieddine, C., & Akioud, M. (2025). Agility for resilience: A qualitative exploration of companies’ strategies in a volatile, uncertain, complex, and ambiguous environment. Corporate & Business Strategy Review, 6(2), 111–119. https://doi.org/10.22495/cbsrv6i2art11
  • Efthimiou, S. G. (2025). The role of entrepreneurship’s economic adaptation to the international environment towards tourism and sustainable development of disadvantaged rural areas. Corporate Governance and Sustainability Review, 9(2), 42–55. https://doi.org/10.22495/cgsrv9i2p4
  • Domínguez-Quiñones, M., Aliende, I., & Escot, L. (2025). Application of data science for building corporate reputation strategy: An analysis in business intangibles scoping review. Corporate & Business Strategy Review, 6(2), 99–110. https://doi.org/10.22495/cbsrv6i2art10
  • Sawat, P., Sonsuphap, R., Amornbuth, C., & Chinnapha, S. (2025). The regenerative power of family businesses in a developing country: A study of governance and regulation. Journal of Governance & Regulation, 14(2), 98–107. https://doi.org/10.22495/jgrv14i2art10
  • Pham, T. T., Bui, T. M. D., Nguyen, T. M., Nguyen, T. K. O., & Nguyen, P. M. U. (2025). The impact of female leadership on the stock price crash risk of non-financial firms. Risk Governance and Control: Financial Markets & Institutions, 15(2), 31–42. https://doi.org/10.22495/rgcv15i2p3
  • Sulila, I., Santoso, I. R., Usman, S. D., Sumarjo, & Putri, C. F. I. L. D. (2025). Disharmonization of governance of public policy implementation in poverty reduction. Journal of Governance & Regulation, 14(2), 88–97. https://doi.org/10.22495/jgrv14i2art9
  • Al Frijat, Y. S., & Al-Hajaia, E. M. (2025). Auditor’s technical, digital, and creativity skills and their role in supporting audit outcomes in light of digital transformation strategy. Corporate Board: Role, Duties and Composition, 21(1), 60–70. https://doi.org/10.22495/cbv21i1art6
  • Chasiotou, A., Kourtesi, S., Kafestidis, S., & Lazos, G. (2025). Post-merger governance and performance in public, non-profit and private organizations in an international context: A systematic literature review. Journal of Governance & Regulation, 14(2), 81–87. https://doi.org/10.22495/jgrv14i2art8
  • Elfeituri, H., & ElGehani, L. (2025). The impact of stock market development and accountability on economic growth in the Gulf Cooperation Council countries. Reporting and Accountability Review, 2(1), 8–14. https://doi.org/10.22495/rarv2i1p1
  • Rai, B., & Dahal, R. K. (2025). Celebrity endorsement strategy and consumer purchasing behavior towards fast-moving consumer goods. Corporate & Business Strategy Review, 6(2), 90–98. https://doi.org/10.22495/cbsrv6i2art9
  • Hanifah, I. A., & Clyde, V. (2025). Professional sustainable commitment and whistleblowing intention. Corporate Governance and Sustainability Review, 9(2), 29–41. https://doi.org/10.22495/cgsrv9i2p3
  • Nasfi Snoussi, S., Nasfi Salem, F., & Boulila Taktak, N. (2025). Impact of pressures on the detection of financial statement fraud risk. Corporate Ownership & Control, 22(2), 34–40. https://doi.org/10.22495/cocv22i2art3
  • Yen, D. T., Hong, N. T., Phuong, T. T. M., & Dan, T. X. (2025). Payroll governance via research on the impact of organizational culture on employees’ perception of salary policies. Journal of Governance & Regulation, 14(2), 70–80. https://doi.org/10.22495/jgrv14i2art7
  • Mehmetaj, G., & Hajdari, V. (2025). Navigating financial performance in crisis: Investment, liquidity, and solvency of banks during the pandemic. Risk Governance & Control: Financial Markets & Institutions, 15(2), 19–30. https://doi.org/10.22495/rgcv15i2p2
  • Verawati, D. M., Suharnomo, & Djastuti, I. (2025). Inclusive leadership and organizational performance: The role of exploitative innovation strategy. Corporate & Business Strategy Review, 6(2), 81–89. https://doi.org/10.22495/cbsrv6i2art8
  • Sendilvelu, K. (2025). Assessing pre- and post-merger financial performance: A global study of B2B companies across four sectors. Corporate Ownership & Control, 22(2), 21–33. https://doi.org/10.22495/cocv22i2art2
  • Mbama, P. C., & Mfelam, J. R. (2025). Taxation of the informal sector: Outcomes of formalization, transparency and efficiency of informal SMEs? Business Performance Review, 3(1), 17–26. https://doi.org/10.22495/bprv3i1p2
  • Debnath, P., Ganguly, I., Sharma, T., Upadhyay, P. K., Tripathi, P. K., Vadikar, P., & Debi, H. (2025). Assessing progress towards Sustainable Development Goals: A regional disparity analysis. Corporate Governance and Sustainability Review, 9(2), 18–28. https://doi.org/10.22495/cgsrv9i2p2
  • Arzou, N., & Kobiyh, M. (2025). Analysis of the legal, financial, and organizational determinants of business failure: A case of an emerging market. Corporate Law & Governance Review, 7(2), 50–62. https://doi.org/10.22495/clgrv7i2p5
  • Debnath, P., Debi, H., Goel, A., Das, M., Saha, A., Das, S., Sharma, D., & Kanoo, R. (2025). Ramification of environmental social and governance performance on financial performance: Evidence from emerging market. Journal of Governance & Regulation, 14(2), 58–69. https://doi.org/10.22495/jgrv14i2art6
  • Suidarma, I. M., Marjohan, M., Shankar, I. M. B. D., Widiantari, K. S., Sunarta, I. N., & Sudiksa, I. M. (2025). Changes in high dividend stock yields before and after dividend announcement: Evidence from the IDX High Dividend 20 Index. Risk Governance & Control: Financial Markets & Institutions, 15(2), 8–18. https://doi.org/10.22495/rgcv15i2p1
  • Hidayah, R., Suryandari, D., Yanto, H., Sa’dulloh, A., Suryarini, T., Wahyuningrum, I. F. S., Kayati, I. N., Hasna, S. I., & Nugraha, S. A. A. (2025). The influence of foreign ownership and debt covenant on transfer pricing: A study of corporate governance. Journal of Governance & Regulation, 14(2), 49–57. https://doi.org/10.22495/jgrv14i2art5
  • Tran, T. N., Duong, D. V., Nguyen Thi, T. H., Do Thi, N. L., Truong, D. D., Nguyen, V. H., & Pham Thi, T. T. (2025). Factors affecting dividend policy of listed manufacturing enterprises: A governance context. Journal of Governance & Regulation, 14(2), 38–48. https://doi.org/10.22495/jgrv14i2art4
  • Yanto, Suyono, E., Maghfiroh, S., Herwiyanti, E., Kusuma, P. D. I., & Purwati, A. S. (2025). Income tax treatment and facilities for MSMEs in the emerging market: A qualitative analysis of current laws and regulations. Corporate Law & Governance Review, 7(2), 41–49. https://doi.org/10.22495/clgrv7i2p4
  • Suhardjo, I., Akroyd, C., Khomsiyah, & Suparman, M. (2025). Sustainability strategy map and integrated sustainability performance scorecard framework. Corporate Ownership & Control, 22(2), 8–20. https://doi.org/10.22495/cocv22i2art1
  • Nguyen, T. H. T., Ha, N. T., Nguyen, T. L. H., & Do, N. D. (2025). The influence of culture on the relationship between the incentive system and employees’ satisfaction in enterprises. Corporate & Business Strategy Review, 6(2), 71–80. https://doi.org/10.22495/cbsrv6i2art7
  • Awashreh, R., & Al Ghunaimi, H. (2025). Transforming leadership in the Arab region: Emerging pedagogies for effective public administration and governance. Journal of Governance & Regulation, 14(2), 28–37. https://doi.org/10.22495/jgrv14i2art3
  • Priwarapan, S., & Sonsuphap, R. (2025). Green economy governance and regulation: Green industry and clean technology for sustainable development. Corporate Governance and Sustainability Review, 9(2), 8–17. https://doi.org/10.22495/cgsrv9i2p1
  • Al-Hunaiti, M. A., Khrais. L. T., Ali, H., Alkhodary, D., Haikal, E. K., & Morshed, A. (2025). Impact of advanced technologies on supply chain management: Legal challenges and integration strategies. Corporate & Business Strategy Review, 6(2), 62–70. https://doi.org/10.22495/cbsrv6i2art6

We hope this list of papers 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.