Editorial: Corporate governance through a prism of multi-disciplinary research

Irina B. Mateus,Cesario Mateus

doi:10.22495/cocv17i2_editorial

Abstract

This volume of the journal “Corporate Ownership and Control” is focused on corporate governance, corporate social responsibility, earnings and performance management, ownership concentration, institutional ownership, audit fees, audit quality and independence, cross-cultural management and cultural dimensions, financial instruments risk disclosure, equity incentives, firm performance, shareholder composition and monitoring effects, etc. The topics addressed in this issue highlight the continuing need for knowledge present in academic and non-academic research. The papers published in this issue offer an additional point of view with regard to the most important corporate governance issues.

Highlights

We are pleased to present the second issue of the journal in 2020
A literature review paper of Patrick Velte aims to determine whether Corporate Social Responsibility (CSR) and earnings management are connected
It is the first literature review that examines the link between CSR and earnings management and vice versa, it provides a detailed literature analysis of existing literature on the topic, identifies variables that are commonly used in empirical research, explains the limitations of the studies discussed in the paper and provides recommendations for future research

Summary

Introduction

We are pleased to present the second issue of the journal in 2020. This volume of the journal “Corporate Ownership and Control” is focused on corporate governance, corporate social responsibility, earnings and performance management, ownership concentration, institutional ownership, audit fees, audit quality and independence, cross-cultural management and cultural dimensions, financial instruments risk disclosure, equity incentives, firm performance, shareholder composition and monitoring effects, etc. A literature review paper of Patrick Velte aims to determine whether Corporate Social Responsibility (CSR) and earnings management are connected. It is the first literature review that examines the link between CSR and earnings management and vice versa, it provides a detailed literature analysis of existing literature on the topic, identifies variables that are commonly used in empirical research, explains the limitations of the studies discussed in the paper and provides recommendations for future research.

Results

Conclusion