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Recently published papers in journals by Virtus Interpress

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 Law & Governance Review, Corporate & Business Strategy Review, Business Performance Review, and Reporting and Accountability Review.

The recently published articles investigate a wide variety of relevant issues such as corporate governance, board of directors, CEO succession and planning, board membership duality, corporate board composition, independent directors, gender diversity, capital structure, leverage, investor taxation, institutional investors, investor confidence, ethical investment, investor decision-making, ownership power, institutional ownership, ownership structure, stock return volatility, stock price prediction, firm size, real earnings management, earnings quality, earnings response coefficient, excess cash holdings, financial transparency, liquidity valuation, corporate finance, risk propagation, FinTech, blockchain, financial stability, risk management, decentralized finance, financial assets, bitcoin, artificial intelligence, AI regulation, inflation, money supply, interest rate, GDP, behavioural finance, audit committee, audit quality, abnormal current accruals, financial forecasting, asset-based financing, tax evasion, agility, adaptive governance, profit persistence, manipulation of profits, related party transactions, intangibles, revenues, firm performance, business performance, financial performance, IFRS, sustainability reporting, financial integrity, ESG disclosures, ESG performance, CSR, mandatory CSR, Global Reporting Initiative (GRI), integrated reporting, financial reporting quality, responsible banking, bank performance, cloud-based accounting, MSMEs, commercial banks, economic growth, policy innovation, corporate law, socioeconomic development, crisis management, financial management, financial resilience, internationalization, strategic management, strategic collaboration, employment, crisis leadership, criminal liability, financial crimes, money laundering, fraud diamond, etc.

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

Bataineh, A., Shwiyat, Z. M., & Al-Bataineh, O. (2025). Impact of sustainability indicators disclosure based on GRI Standards in accounting sustainability reports on enhancing the company value. Corporate Governance and Sustainability Review, 9(4), 148–160. https://doi.org/10.22495/cgsrv9i4p13
Guidara, A. (2025). Tax evasion and climate change: A literature review on how fiscal non-compliance undermines environmental sustainability and reporting. Reporting and Accountability Review, 2(2), 20–25. https://doi.org/10.22495/rarv2i2p2
Khan, M. (2025). Islamic banking: Formally Shariah-compliant, functionally conventional. Corporate Ownership & Control, 22(4), 78–88. https://doi.org/10.22495/cocv22i4art7
Benavente Valdivia, A. G., Valdivia Lima, J. S., & Corrales Otazú, C. D. (2025). Port policy, governance models, and their incentives in developing countries: A systematic review [Special issue]. Journal of Governance and Regulation, 14(4), 412–421. https://doi.org/10.22495/jgrv14i4siart17
Akpan, M. (2025). Generative artificial intelligence and the future of financial forecasting: Evidence from large language models. Risk Governance and Control: Financial Markets & Institutions, 15(4), 142–153. https://doi.org/10.22495/rgcv15i4p13
Andini, V., & Wedari, L. K. (2025). Integrated reporting quality, readability, and sustainable firm performance: The moderating role of board size in ASEAN. Corporate Governance and Sustainability Review, 9(4), 135–147. https://doi.org/10.22495/cgsrv9i4p12
Hariharan, S. V. (2025). Dissecting ownership dynamics: How promoter and institutional stakes shape firm risk and financial resilience. Corporate Ownership & Control, 22(4), 72–77. https://doi.org/10.22495/cocv22i4art6
Jadah, H. M., Al-Husainy, N. H. M., & Ashour, H. K. (2025). The impact of banks’ performance on economic growth: A dynamic generalized method of moments approach. Business Performance Review, 3(2), 134–143. https://doi.org/10.22495/bprv3i2p11
Lu, Y., & Tie, F. H. (2025). A comparative analysis of artificial intelligence regulation in ASEAN and the European Union [Special issue]. Journal of Governance and Regulation, 14(4), 401–411. https://doi.org/10.22495/jgrv14i4siart16
Herlitah. (2025). Internationalization strategy through market entry mode: A study of the restaurant business. Corporate and Business Strategy Review, 6(4), 209–221. https://doi.org/10.22495/cbsrv6i4art19
Simitsis, G. C., & Kyriakou, M. I. (2025). Major institutional ownership and audit quality: Do institutional investors monitor firm management? A study of corporate governance [Special issue]. Journal of Governance and Regulation, 14(4), 390–400. https://doi.org/10.22495/jgrv14i4siart15
Nguyen, D. H. (2025). Senior managers’ governance and commitment: Driving employee satisfaction in Vietnam’s garment industry amid technological disruption [Special issue]. Journal of Governance and Regulation, 14(4), 382–389. https://doi.org/10.22495/jgrv14i4siart14
Alshammari, M. K. (2025). The role of audit committee compositions in influencing the quality of financial reporting. Corporate Board: Role, Duties and Composition, 21(4), 29–39. https://doi.org/10.22495/cbv21i4art3
Long, X., Norris, D., & Le, H. V. (2025). Calm in the storm: Female leadership and firm performance during COVID-19. Corporate Ownership & Control, 22(4), 63–71. https://doi.org/10.22495/cocv22i4art5
Qawqzeh, H. K., Irshoud, J., Qadorah, A. A. M., & Zureigat, B. N. (2025). Financial technology, sustainable dimensions, and economic growth of the developing countries: Evidence from the Middle East countries. Corporate Governance and Sustainability Review, 9(4), 125–134. https://doi.org/10.22495/cgsrv9i4p11
Alzwae, M. O., & Aljahani, A. (2025). Corporate criminal liability for money laundering in light of international standards: A comparative perspective. Corporate Law & Governance Review, 7(4), 38–47. https://doi.org/10.22495/clgrv7i4p4
Abel, S., Mauto, R. K., Jeke, L., & Le Roux, P. (2025). Inflation and exchange rate dynamics pass-through effect: Policy implications. Risk Governance and Control: Financial Markets & Institutions, 15(4), 134–141. https://doi.org/10.22495/rgcv15i4p12
Ortega, S. A., Celis, A. D. J., Juera, W. B., & Santos, A. R. (2025). Financial resilience in the event center industry: Strategies for revenue diversification and financial sustainability. Corporate Governance and Sustainability Review, 9(4), 114–124. https://doi.org/10.22495/cgsrv9i4p10
Juhasz, T., & Inczedy, K. (2025). The necessary soft skills for corporate IT governance system — Based on students’ opinions in Hungarian higher education in economics [Special issue]. Journal of Governance and Regulation, 14(4), 369–381. https://doi.org/10.22495/jgrv14i4siart13
Zaini, M., Ustradi, I. O., Sitaresmi, A., Wibowo, W., Zain, R. D. C., & Adriansyah, M. A. (2025). Trust and technology success in human resource information systems: Implications for information security management [Special issue]. Journal of Governance and Regulation, 14(4), 358–368. https://doi.org/10.22495/jgrv14i4siart12
Antwi, I. F., Carvalho, C., Carmo, C., & Nkansah, E. (2025). Corporate governance compliance practices and financial performance of listed companies in the emerging market. Business Performance Review, 3(2), 119–133. https://doi.org/10.22495/bprv3i2p10
Babbel, M., Hundsdoerfer, J., & Pronobis, P. (2025). Using large shareholder characteristics to analyze investor-level tax effects on corporate leverage. Corporate Ownership & Control, 22(4), 46–62. https://doi.org/10.22495/cocv22i4art4
Maolani, D. Y., Zulkarnain, F., & Ariesmansyah, A. (2025). Legal framework and governance implications in the state administrative law system: A study of policy innovation in poverty alleviation in developing countries. Corporate Law & Governance Review, 7(4), 30–37. https://doi.org/10.22495/clgrv7i4p3
Li, S. (2025). From contagion to containment: A review of systemic financial risk and regulatory governance [Special issue]. Journal of Governance and Regulation, 14(4), 342–357. https://doi.org/10.22495/jgrv14i4siart11
Zainy, H. Z. A., & Al-Rubaye, R. A. Z. (2025). The impact of implementing IFRS 18 on analyzing financial performance and enhancing investment decisions. Business Performance Review, 3(2), 105–118. https://doi.org/10.22495/bprv3i2p9
Kumar, R., Joseph, R. P., & Ramachandran, R. (2025). Robbing Peter to pay Paul: Examining the link between mandatory CSR and ESG performance. Corporate Ownership & Control, 22(4), 32–45. https://doi.org/10.22495/cocv22i4art3
Amoush, A. H. (2025). Impact of artificial intelligence applications in reducing fraud diamond in commercial banks: A governance context [Special issue]. Journal of Governance and Regulation, 14(4), 332–341. https://doi.org/10.22495/jgrv14i4siart10
Nguyen, T. B. T., Doan, T. N., Ta, T. T., Tran, H. Y., Nguyen, D. A., Pham, M. A., Nguyen, T. H., & Nguyen, P. T. (2025). Factors affecting the intention of adopting cloud-based accounting strategy: The case of micro, small, and medium-sized enterprises. Corporate and Business Strategy Review, 6(4), 194–208. https://doi.org/10.22495/cbsrv6i4art18
Maune, A. (2025). Industry-expert independent directors and corporate governance: A systematic literature review. Corporate Board: Role, Duties and Composition, 21(4), 18–28. https://doi.org/10.22495/cbv21i4art2
Aboelazm, K. S., Raafat, R., Sharif, H., & Ibrahim, E. (2025). The impact of judicial constitutional court review of legislative omission on constitutional authoritarianism. Corporate Law & Governance Review, 7(4), 17–29. https://doi.org/10.22495/clgrv7i4p2
Sina, E. S., & Vennila, D. (2025). Sustainability reporting: Unfolding environmental, social, and governance practices in the banking sector. Corporate Governance and Sustainability Review, 9(4), 102–113. https://doi.org/10.22495/cgsrv9i4p9
La, N. M., & Ngo, Q. A. (2025). Governance dimension of demographic change and technological advancement: The impact on economic growth [Special issue]. Journal of Governance and Regulation, 14(4), 317–331. https://doi.org/10.22495/jgrv14i4siart9
Jilani, I. (2025). Impact of earnings quality on corporate excess cash. Corporate Ownership & Control, 22(4), 21–31. https://doi.org/10.22495/cocv22i4art2
Khalidi, M. A., & Mohd Saat, N. A. (2025). Company secretaries’ commercial attributes as moderators of CEO succession and real earnings management: A conceptual framework in the Malaysian public-listed companies. Corporate Board: Role, Duties and Composition, 21(4), 8–17. https://doi.org/10.22495/cbv21i4art1
Correia, A., & Agua, P. B. (2025). From stability to agility: Integrating emergent design principles into corporate governance [Special issue]. Journal of Governance and Regulation, 14(4), 308–316. https://doi.org/10.22495/jgrv14i4siart8
Markonah, M., & Kusnadi, K. (2025). Earnings response coefficient and its association with firm size, leverage, and earnings persistence: Sustainability implications. Corporate Governance and Sustainability Review, 9(4), 89–101. https://doi.org/10.22495/cgsrv9i4p8
Balla, V., Ballas, P., & Sykianakis, N. (2025). The subjective power of intangibles in a firm’s growth: Unlocking hidden assets within a company strategy. Corporate and Business Strategy Review, 6(4), 184–193. https://doi.org/10.22495/cbsrv6i4art17
Nugraheni, P., & Rahmadani, H. (2025). Revisiting the impact of corporate governance mechanisms and corporate social responsibility disclosure. Corporate Law & Governance Review, 7(4), 8–16. https://doi.org/10.22495/clgrv7i4p1
Nguyen, T. K. P., Nguyen, T. L. T., Nguyen, D. L., & Nguyen, T. L. (2025). Impact of transactions with related parties on behavior manipulation of profits using the accrued earnings management [Special issue]. Journal of Governance and Regulation, 14(4), 299–307. https://doi.org/10.22495/jgrv14i4siart7
Mahardhika, M. R., & Ariefianto, M. D. (2025). Qualifying decentralized finance as a financial asset: A multiple frequency analysis. Risk Governance and Control: Financial Markets & Institutions, 15(4), 122–133. https://doi.org/10.22495/rgcv15i4p11

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.