New issue of the Journal of Governance and Regulation

The editorial team of Virtus Interpress is pleased to announce that the latest issue of the Journal of Governance and Regulation (volume 12, issue 3) has been published. This issue is comprised of nineteen high-quality papers focusing on a wide range of key matters concerning governance and regulation.

In particular, the papers presented in this issue investigate such issues as good corporate governance, sustainability reporting, firm size, liquidity, profitability, leverage, stock market, foreign direct investments, new investments, corporate finance, economic development, business environment, tax incentive, CEO popularity, CEO characteristics, firm innovation, forensic accounting, audit report, financial institutes, financial information, e-auditing, public shareholding companies, income elasticity, fraud triangle, white collar crime, corporate fraud, non-fungible token, currency values, global financial crisis, nominal exchange rates, dividend policy, minority shareholder protection, shareholder rights, earnings quality, trade credit, working capital, Gulf Cooperation Council, information ethics, etc.

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

The first paper by Bashar Abu Khalaf, Antoine B. Awad, and Mohammed Nassr aims to identify the determinants affecting the working capital of non-financial companies listed on the Gulf Cooperation Council.

Maylia Pramono Sari, Stya Rahma Karmida Dewi, Surya Raharja, Aldila Dinanti, and Fitrarena Widhi Rizkyana analyze the financial indicators in the disclosure of sustainability reports and the role of good corporate governance in strengthing the disclosure of sustainability reports.

Hong Mai Phan and Vu Duc Hieu Dam approach to examine how the COVID-19 outbreak affected the liquidity of stock markets across the world.

Albana Pasjaqa and Ylber Prekazi aim to reveal the main issue of foreign direct investment in theory and practice and the case of Kosovo.

Gatot Soepriyanto, Engkos Achmad Kuncoro, Arfian Erma Zudana, Silvia Dewiyanti, and Meiryani intend to provide empirical evidence from Indonesia of the influence of CEO popularity on firm innovation.

Mosleh Al-Tarawneh and Haitham A. Haloush aim to provide recommendations on the benefits and challenges of financial online dispute resolution.

Itumeleng Vanessa Moropane, Tshilidzi Eric Nenzhelele, and Bonginkosi Daniel Tshabalala examine the extent to which firms enforce information ethics (IE) and explore the challenges experienced by the firms when enforcing IE.

Rewan Kumar Dahal, Bharat Rai, Bhupendra Jung Shahi, and Binod Ghimire, based on customer survey data, investigate the association between the use of non-financial performance measures and organizational success in the Nepalese telecommunication business.

Jameel Aljaloudi aims to determine the change in consumption patterns of the Jordanian household during 1997–2017, as well as to estimate the income elasticities.

Ni Nyoman Ayu Suryandari, I Ketut Yadnyana, Dodik Ariyanto, and Ni Made Adi Erawati aim to develop variables in the fraud triangle, focusing not only on types of fraud based on the fraud tree but also adding academic fraud.

Firas Hashem tries to find out the role of electronic auditing (e-auditing) in the positive impact on the reliability and credibility of financial information.

Khaled S. Aljaaidi and Neef F. Alwadani aim to shed light on the connection between director busyness and timely financial reporting.

Vuttipat Duangsin, Tanpat Kraiwanit, Ruangchan Thetlek, and Yarnaphat Shaengchart evaluate the factors that affect non-fungible token holdings in Thailand.

Aws AlHares, Ali Al-Mohannadi, Tarek Abu-Asi, Yousef AlBaker, and Fatima Al Malki to assess the impact of earnings quality on trade credit, with a focus on the moderating role of accounting information comparability.

Moustafa Elmetwaly Kandeel, Ibrahim Suleiman Alqatawneh, Ahmad Fekry Moussa, and Zeyad Mohammad Jaffal emphasize some constitutional and legal principles, whose application and implementation will lead to UAE judiciary governance.

David Umoru, Solomon Edem Effiong, Malachy Ashywel Ugbaka, Salisu Shehu Umar, Orobosa Abraham Ihensekhien, Friday Osaru Ovenseri-Ogbomo, Nkang Enighe Eyam, Ubi Ubi Omini, Anna Nuhu Tizhe, and Rafat Hussaini estimate the effect of exchange rates and oil price shocks in the presence of structural breaks on macroeconomic stability in developing countries.

Ta Thu Phuong, Le Duc Hoang, Tran Minh Tuan, and Trinh Mai Van deal with the question of the impact of minority shareholder protection on corporate dividend policy.

Tapiwa Muzata uses a qualitative meta-summary to support and provide coherent contrarian considerations on the environmental and social implications of sustainability and technological advancements.

Finally, Artenisa Beka, Argjira Bilalli, and Shenaj Haxhimustafa aim to measure the impact of the business environment and tax incentives on new investments in Kosovo.

In short, all the papers populating this issue of the journal are particularly appreciable for their current and efficient approach to relevant corporate and regulation matters across the world and contribute to enhancing the related literature of reference in terms of modernity and innovation.