Abstract

In light of challenges such as Covid-19 and social isolation and opportunities in terms of digital transformation, the editorial team is delighted to share a new issue of the Journal of Governance and Regulation. In particular, the latest 2020 issue 3 of volume 9 hosts very interesting, original, inspiring and influencing studies of various authors from different parts of the world. Studies belong to the fields of corporate governance, green information technology and environmental performance, sustainable development, capital efficiency in the insurance market, regulations in banking industry, performance of public enterprises, inequality and tax policy, slate-vote system and corporate ownership and governance under Covid-19.

Highlights

  • In light of challenges such as Covid-19 and social isolation and opportunities in terms of digital transformation, the editorial team is delighted to share a new issue of the Journal of Governance and Regulation

  • Studies belong to the fields of corporate governance, green information technology and environmental performance, sustainable development, capital efficiency in the insurance market, regulations in banking industry, performance of public enterprises, inequality and tax policy, slate-vote system and corporate ownership and governance under Covid-19

  • The new issue opens with “The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency” by Amrie Firmansyah and Gitty Ajeng Triastie, who explore the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency in Indonesian Securities Exchange for years between 2014-2017

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Summary

Introduction

In light of challenges such as Covid-19 and social isolation and opportunities in terms of digital transformation, the editorial team is delighted to share a new issue of the Journal of Governance and Regulation. Studies belong to the fields of corporate governance, green information technology and environmental performance, sustainable development, capital efficiency in the insurance market, regulations in banking industry, performance of public enterprises, inequality and tax policy, slate-vote system and corporate ownership and governance under Covid-19. The study analyses the moderation of corporate governance between each of these factors and investment efficiency by employing an empirical analysis.

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