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Advances in Corporate Governance, Accounting and Financial Management
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Advances in Corporate Governance, Accounting and Financial Management

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074).

Deadline for manuscript submissions: closed (1 August 2023) | Viewed by 12710

Special Issue Editors

Prof. Dr. Yasir Shahab

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Guest Editor
School of Accounting, Xijing University, Xi'an 710123, China
Interests: corporate governance; accounting; corporate finance; environmental issues; mergers and acquisitions
Prof. Dr. Peng Wang

E-Mail Website
Guest Editor
Southampton Business School, University of Southampton, Southampton SO17 1BJ, UK
Interests: corporate governance; corporate finance; environmental issues; stock market performance; institutional investors
Prof. Dr. Yasir Riaz

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Guest Editor
Department of Business Studies, Namal University, Mianwali, Punjab 42250, Pakistan
Interests: corporate governance; corporate finance; asset pricing credit risk; ratings financial markets
Prof. Dr. Collins Ntim

E-Mail Website
Guest Editor
Centre for Research in Accounting, Accountability and Governance (CRAAG), University of Southampton, Southampton SO17 1BJ, UK
Interests: accounting, finance, governance, development and sustainability; accounting and governance (corporate governance and financial reporting, market-based accounting research); accountability, ethics, and sustainability (social and environmental accounting, corporate social responsibility, and sustainability accounting and reporting); finance and development (corporate finance, market-based finance research and financial economics, development finance)
Special Issues, Collections and Topics in MDPI journals
Dr. Daniel Chai

E-Mail Website
Guest Editor
School of Economics, Finance and Marketing, RMIT University, Melbourne, VIC 3000, Australia
Interests: empirical asset pricing; stock market liquidity; behavioural finance; investments
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

In this Special Issue, we aim to include scholarly articles that explore the current trends in the field of corporate governance, accounting and finance. We seek submissions of original research that contribute to our comprehension of the nexuses among corporate governance mechanisms, accounting and financial practices, as well as financial and non-financial issues.

We invite the submission of articles that cover all areas pertaining to corporate governance, accounting and finance, including but not limited to corporate disclosures, accounting practices, earnings management, corporate frauds, corporate violations, responsible investment decisions, Corporate Social Responsibility (CSR), financial outcomes, mergers and acquisitions, stock market reactions, the bond market and investment decisions, among others.

We welcome all quantitative and qualitative studies which can further enhance our understanding in relevance to the above-mentioned fields.

Prof. Dr. Yasir Shahab
Prof. Dr. Peng Wang
Prof. Dr. Yasir Riaz
Prof. Dr. Collins Ntim
Dr. Daniel Chai
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • Corporate governance
  • Accounting
  • Financial management
  • Corporate finance
  • Corporate Social Responsibility (CSR)

Published Papers (4 papers)

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Research

20 pages, 1124 KiB  
Article
The Impact of Government Effectiveness on Trade and Financial Openness: The Generalized Quantile Panel Regression Approach
by Lethiwe Nzama, Thanda Sithole and Sezer Bozkus Kahyaoglu
J. Risk Financial Manag. 2023, 16(1), 14; https://doi.org/10.3390/jrfm16010014 - 27 Dec 2022
Cited by 6 | Viewed by 2400
Abstract
Purpose: This paper aims to investigate the impact of government effectiveness on trade and financial openness in 35 selected countries around the globe. Design/methodology/approach: A quantitative research approach was applied in the study using the generalized quantile panel regression approach to analyze the [...] Read more.
Purpose: This paper aims to investigate the impact of government effectiveness on trade and financial openness in 35 selected countries around the globe. Design/methodology/approach: A quantitative research approach was applied in the study using the generalized quantile panel regression approach to analyze the impact of identified variables in these selected countries. Panel quantile models with high estimation performance are preferred in the presence of excessive deviations and in cases where the normal distribution is invalid. Findings/results: The empirical findings indicate that selected countries with above-average governmental effectiveness, that is, with a well-established state bureaucracy and a historically strong state tradition, will further increase their activities toward international integration through financial and trade openness. Practical implications: This study aims to provide valuable information that governments and regulatory authorities can benefit from in their decision-making processes. Originality/value: In this study, it is preferred to use the trade openness of countries as the share of exports in total world exports and financial openness as the ratio of capital flows to world flows. In this way, these variables will provide new information to analyze the influence of government effectiveness. Implementing the generalized quantile panel regression technique can also be expressed as an innovation in this field of literature. Full article
(This article belongs to the Special Issue Advances in Corporate Governance, Accounting and Financial Management)
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22 pages, 1920 KiB  
Article
The Effect of IFRS Adoption on the Business Climate: A Country Perspective
by Daniela Penela, João Estevão and Ana Isabel Morais
J. Risk Financial Manag. 2022, 15(12), 604; https://doi.org/10.3390/jrfm15120604 - 14 Dec 2022
Cited by 2 | Viewed by 3571
Abstract
Based on the ten areas that are measured by the ease of doing business (EDB) and based on the getting credit (GC) indicator, this study seeks to analyze factors that lead to a more favorable business climate in different countries. The methodology of [...] Read more.
Based on the ten areas that are measured by the ease of doing business (EDB) and based on the getting credit (GC) indicator, this study seeks to analyze factors that lead to a more favorable business climate in different countries. The methodology of fuzzy-set qualitative comparative analysis (fsQCA) was used to determine the paths taken by configurations or conditions in which variables affect an outcome. The results showed that high EDB and GC scores may be obtained under specified levels of IFRS (International Financial Reporting Standards) adoption degree and user experience requirements. Therefore, the adoption of IFRS could result in a better business climate in a nation since it would increase the comparability of financial statements, which will lower costs for investors, draw in foreign investors, and boost trust. Finally, the findings indicated that, depending on the presence of specific levels of GDP per capita, entrepreneurship, income group, and foreign direct investment (FDI) inflows, low or high values of IFRS adoption and high experience in applying IFRS are necessary to achieve high GC scores. Full article
(This article belongs to the Special Issue Advances in Corporate Governance, Accounting and Financial Management)
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10 pages, 249 KiB  
Article
Time Value of Money Application for the Asymmetric Distribution of Payments and Facts of Economic Life
by Ilya Slobodnyak and Anatoly Sidorov
J. Risk Financial Manag. 2022, 15(12), 573; https://doi.org/10.3390/jrfm15120573 - 02 Dec 2022
Cited by 1 | Viewed by 3648
Abstract
This article is devoted to the applied aspects of using the concept of the time value of money for the purpose of determining the present value of cash flows in conditions of asymmetric distribution of payments and facts of economic life over time. [...] Read more.
This article is devoted to the applied aspects of using the concept of the time value of money for the purpose of determining the present value of cash flows in conditions of asymmetric distribution of payments and facts of economic life over time. Currently, such situation is standard when doing business and should be thoroughly studied. The purpose of the study is to prove that the method of distribution of payments affects the result of discounting, and that this information is essential when making management decisions and should be disclosed to the user of the information. Based on the basic provisions of the theory of the time value of money and analyzing the specifics of the asymmetric distribution of the described events, the authors come to the conclusion that it is necessary to supplement the cost discounting methodology by including in it a description of the basic approaches to distribution. As such approaches, the use of distribution methods that were called First Payment First Sale (FPFS), First Payment Last Sale (FPLS), and Current Payment Current Sale (CPCS) are proposed. Use of these methods in certain calculations is the main novelty of this article. The difference that arises as a result of the use of different approaches to assessment in the conditions of asymmetric distribution is illustrated with the simulated data. Taking into account a specific approach to the distribution of cash flows leads to a better understanding of the basis for discounting indicators, improves the quality of information and the validity of management decisions based on it, and reduces the risks of choosing the wrong financing strategy. Full article
(This article belongs to the Special Issue Advances in Corporate Governance, Accounting and Financial Management)
16 pages, 526 KiB  
Article
Global Top E-Commerce Companies: Transparency Analysis Based on Annual Reports
by Ionel Bostan, Alic Bîrcă, Aliona Bîrcă and Christiana Brigitte Sandu
J. Risk Financial Manag. 2022, 15(7), 313; https://doi.org/10.3390/jrfm15070313 - 17 Jul 2022
Cited by 1 | Viewed by 2085
Abstract
This paper analyzes the transparency of reporting in e-commerce companies, which has a high impact on decision making. Stakeholders make sure that companies are as transparent as possible in their actions, and the information disclosed in annual reports is very credible. In this [...] Read more.
This paper analyzes the transparency of reporting in e-commerce companies, which has a high impact on decision making. Stakeholders make sure that companies are as transparent as possible in their actions, and the information disclosed in annual reports is very credible. In this context, the highly asked for information refers to the structure of corporate governance, the activity of committees set by the board of directors, managerial strategies, human resource and sustainability policies, risks, financial reporting, financial and non-financial performance, etc. To test and validate the results of our research, we identified the 31 most efficient global e-commerce companies. For this purpose, 31 annual corporate reports were analyzed for 2019 and 2020 by extracting several independent variables: corporate governance, human resource policies, sustainable development, performance, risks and financial reporting. The results of the analysis were validated by using SmartPLS (v. 3.3.3) software. Full article
(This article belongs to the Special Issue Advances in Corporate Governance, Accounting and Financial Management)
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