New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is happy to release a new issue (volume 12, issue 4) of the Journal of Governance and Regulation.
The papers published in this new issue are devoted to a variety of corporate governance and regulation issues, such as board of directors, board diversity, women on board, firm performance, economic performance, exchange rates, inflation, public debt, debt maturity, cash flow volatility, agency costs, information asymmetry, liquidity risks, tax incentives, tax socialization, taxpayer compliance, IFRS 16, financial lease, accounting, enterprise risk management, consequence management, local governments, internal control, fraud, financial reporting, managerial competence, entrepreneurial orientation and culture, innovation performance, SMEs, green banking, bank profitability, bank intermediation, bank credits, e-banking, e-commerce, social commerce, economic growth, special economic zones, GDP growth, military spending, sustainability reporting, global reporting initiative, labour rights, monthly wages, unemployment, organization trust, job satisfaction, organization performance, organizational memory, etc.
The full issue of the journal is available at the following link .
Gëzim Tosuni and Shkumbin Misini devote their paper to the economic performance of six Western Balkan countries and aim to measure the economic performance index for each country in this region.
Ahalik aims to study the perspective of accountants in Indonesia based on their knowledge of the IFRS 16 regarding the “crazy rich” phenomenon in the Indonesian airline industry.
Ibrahim AlKandari, Farah Alsaeed, Anwaar Al-Kandari, Ahmad Alsaber, Karim Ullah, Khadija Hamza, and Ahmad Alqatan examine the effect of employees’ organizational trust, job satisfaction, and perception of organizational performance on intention to leave.
Sithenkosi Lungisa, Ogochukwu Iruoma Nzewi, and Nqobile Sikhosana seek to analyze the role enterprise risk management theory plays in consequence management in the South African local government context.
Muhammad Wahyuddin Abdullah, Hadriana Hanafie, and Andi Yustika Manrimawagau Bayan provide an empirical investigation as to whether implementing the government’s internal control system and regional management information systems might prevent fraud in Indonesian local governments.
Thanh Tam Le, Do Thu Ha Tran, Mai Khanh Nguyen, Le Hoang Giang Do, Quynh Trang An, Hoang Minh Chu, Manh Dung Tran, and Thi Thanh Nhan Nguyen aim to provide empirical evidence on the effects of online identity theft on consumers’ usage intention to engage in e-banking transactions in uncertain context.
Ahmad Heider Hussein Issa, Mohd Saiful Izwaan Bin Saadon, Jehan Ahmad Kheiro Aburasul, and Mohammad Falah Aljaman investigate the impact of organizational memory and social media on hotel reputation in Jordan.
Khadiga Elbargathi and Ghazi Ibrahim Al-Assaf assess the interactional impact of military expenditure on economic growth, taking into consideration the levels of political instability in the Middle East, North Africa and Turkey region (MENAT) over the period 1996–2019.
Paolo Capuano and Marina Carabelli aim to empirically verify if the presence of women on the board of directors produces positive effects on performance results achieved by a sample of listed companies on the Italian stock market.
Nadia Abdelhamid Abdelmegeed Abdelwahed and Abdulrahman Alshaikhmubarak explore the direct and indirect linkages between managerial competence and innovation performance, mediated by a willingness to change, entrepreneurial orientation, and entrepreneurial culture among SMEs in Saudi Arabia.
Ghada Tayem and Fadi Altwal estimate the impact of cash flow volatility on the debt maturity structure choices of corporations in the Gulf Cooperation Council countries.
Samar Jamal Hassan Mahmoud, Noor Maizura Binti Mohamad Noor, and Zuriana Abu Bakar conduct a systematic review to determine the most efficiently used characteristics of online user interfaces in terms of the most prominent journals, papers, and authors in the Jordanian context.
Saranchana Asanprakit and Tanpat Kraiwanit focus on consumer behaviour related to the decision to migrate from one social commerce platform to another in Thailand.
Meiryani, Dezie Leonarda Warganegara, Rania Salsabila Drajat, Lusianah, Gazali Salim, Agung Purnomo, and Zaidi Mat Daud try to find out the problems that occur such as MSME taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the emerging market.
Mohammed K. Al-Kubaisi and Bashar Abu Khalaf outline the impact of green banking on the financial performance of Qatari banks, using the data for all banks in Qatar during the period 2012–2021.
Nisit Sungsuwan and Rattaphong Sonsuphap aim to explain the readiness that drives the development of the Tak special economic zone of government agencies and entrepreneurs in Thailand, in terms of both its social and economic aspects.
Budi Santoso, Cacik Rut Damayanti, and Rachma Bhakti Utami compare the disclosure performance of several industrial-sector clusters by measuring each cluster’s total compliance rate and analyse whether the high corporate governance disclosure will lead to a high level of fundamental labour rights reports.
Luljeta Aliu Mulaj and But Dedaj reveal the gender-based trends in education attainment for the period of 2007–2021 in ten economically developed countries with the highest GDP, as well as examine the relationship between education attainment and GDP growth.
Florije Miftari presents the nexus and contribution of banking intermediation in the economic growth of some Central Eastern and South-Eastern European (CESEE) countries for the period 2010–2020.
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 educational!
