New issue of the Journal of Governance and Regulation

The editorial team is happy to release the first issue of the Journal of Governance and Regulation in 2024. The new issue contains 22 papers committed to providing relevant analyses from multiple fields of investigation and perspectives.

The articles published in the new issue provide analysis of such important issues as corporate governance, ownership structure, ownership concentration, board of directors, board composition, auditor choice, audit committee, earnings management, audit quality, insurance, sustainability reporting, transfer pricing, deferred tax expense, tax avoidance, corporate social responsibility, accounting information systems, risk disclosure, banking, net interest margin, monetary policy instruments, investments, foreign direct investment, investment decisions, public equity, shareholder value creation, capital structure, dividend payout, state-owned enterprises, firm performance, CEO duality, stakeholders, economic reform, unemployment, corporate donation, comprehensive income, net income, cash flow, fiscal deficit, inflation, gross fixed capital formation, economic growth, wealth storage, financial assets, digital assets, digital literacy, innovation, artificial intelligence, etc.

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

Yanuar E. Restianto, Suliyanto, Lina R. Naufalin, Aldila Krisnaresanti, Aldila Dinanti, Dadang Iskandar, and Sugiyono aim to look into the elements that have an impact on user satisfaction and the outcomes resulting from the utilization of digital entrepreneurship startup applications.

Nagham Hameed Abdulkhudhur Alayseri, Ruaa Naseer Kadhim, and Hussein Shnawa Majeed analyze the effects of economic reforms on narrowing the imbalance gap and its impact on unemployment rates in Iraq.

Teguh Ilham and Agni Grandita Permata Sari assess the extent to which existing regulations govern the finances of political parties and try to find gaps that corporations and political parties often exploit.

Ruangchan Thetlek and Tanpat Kraiwanit shed light on asset holding and factors influencing wealth accumulation in Thailand’s digital age.

Iriyadi, Meiryani, Marcellinus Anggito Darmawan, Dezie Leonarda Warganegara, Agung Purnomo, and Satria Fadil Persada examine the effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance.

Mahmoud Mahmoud, Sawsan Ismail, Safaa Ahmad, Firas N. Dahmash, and Ezzat Ghaidan deal with the question of how Jordanian banks exposing risks affects their corporate social responsibility.

Mexsasai Indra, Muhammad Rafi, and Tito Handoko illustrate the results of qualitative data analysis regarding the complexity of the regulation of land registration and the urgency of strengthening land law enforcement in the regulation of land registration.

Søs Elisabeth Hansen and Throstur Olaf Sigurjonsson aim to bridge the current research gap, within the literature of impact investing and study whether impact investing opportunities exist in public equity.

Dachen Sheng and Heather A. Montgomery, using a panel of data on manufacturing firms listed on the Chinese stock exchange over the period 2017 to 2022, empirically investigate the relationship between firm performance and dividend payouts.

Enver Bajçinca, Agron R. Hajdini, Beslir Shala, and Medain Hashani using the method of secondary data analysis and comparative method explore the role of foreign direct investments in the development of the banking sector.

Viktoriia Ostapenko, Viktoriia Tyshchenko, Olha Rats, and Olga Brusentseva identify the stakeholders of the innovation ecosystem, structure them by subsystem categories, sphere and level of influence, and model the interaction of stakeholders within the innovation ecosystem.

Thi Minh Phuong Nguyen, Thi Mai Anh Nguyen, Manh Dung Tran, Quynh Lien Le, and Duc Nam Nguyen aim to point out the factors influencing investment decision-making among potential individual investors, thereby proposing solutions to improve investment efficiency.

Marios Fasoulas, Evangelos Chytis, Ekaterini Lekarakou, and Stergios Tasios perform an analysis of whether corporate governance mechanisms affect auditor choice.

Talal Fawzi Alruwaili aims to confirm the role of audit committee attributes in curbing earnings management (discretionary accruals) as well as fully explore the moderating impact of audit quality (Big4 companies) on the association of audit committee attributes with discretionary accruals.

Thi Thuan Nguyen and Thi Huyen evaluate the influence of factors on the quality of accounting information systems in construction and real estate enterprises listed on the Vietnamese stock market.

Ghaleb Abu Rumman, Mahmoud AlKhalialeh, Hala Zaidan, Batool Abdeldayem, and Omar Mowafi empirically estimate the usefulness of comprehensive income in predicting firms’ future performance compared to net income.

Alaa Abouahmed, Moustafa Elmetwaly Kandeel, and Aliaa Zakaria explore the significance of protecting personal data while drawing parallels with the fundamental right to privacy and the confidentiality of correspondence.

Abdallah Bader Mahmoud Alzoubi, Gavin Nicholson, Firas N. Dahmash, and Fadi Shehab Shiyyab aim to inform the ongoing emphasis on board structure by reconciling the Australian empirical evidence on firm performance-board structure links.

Rami Obeid approaches to present the determinants of the net interest margin in the banking sector for selected Arab countries.

Jinan Kassem aims to find out how the fiscal deficit affects economic growth in five Middle Eastern and North African (MENA) countries.

Zaid Muhmoud Agaileh discusses the possible benefits of applying the waqf system in educational programs related to artificial intelligence in the Emirate of Dubai.

Hamza Ismail Hyarat, Norhayati Mat Husin, and Rawan Abdel Ghafour Jos employ structural equation modelling to address causality and endogeneity issues in governance-performance relationships.

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 interesting!