Corporate Disclosure and Corporate Governance: Trends, Challenges and Quality

A special issue of Administrative Sciences (ISSN 2076-3387).

Deadline for manuscript submissions: closed (29 March 2024) | Viewed by 4421

Special Issue Editors


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Guest Editor
School of Business, University of Central Lancashire, Preston PR1 2HE, UK
Interests: corporate disclosure quality; earnings management; corporate governance; CSR; anti-corruption disclosure; audit quality; key audit matters; banking and finance; Islamic banking

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Guest Editor
Edinburgh Business School, Heriot-Watt University, Edinburgh EH14 4AS, UK
Interests: capital structure; corporate governance; earnings management and corporate disclosure
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Special Issue Information

Dear Colleagues,

We are pleased to announce a call for papers for a Special Issue on the theme ‘Corporate Disclosure and Corporate Governance: Trends, Challenges and Quality.’ In an era marked by rapid economic, technological, and regulatory changes, the interplay between transparent corporate disclosure and effective governance practices has gained unprecedented significance. Corporate disclosure serves as the conduit through which companies communicate vital information to stakeholders, including investors, regulators, employees and the wider public. It plays a pivotal role in fostering trust, enabling informed decision-making and enhancing accountability. Simultaneously, robust corporate governance structures are essential to ensure that organizations operate with integrity and efficiency and are commited to the interests of various stakeholders. This Special Issue seeks to delve into the intricate dynamics between corporate disclosure and corporate governance, examining their symbiotic relationship, evolving trends, challenges and innovative practices. We invite scholars, researchers, practitioners and experts from across disciplines to provide their insights and analyses to enrich our understanding of this pivotal junction.

Rationale

In the contemporary landscape of business and finance, the symbiotic relationship between corporate disclosure and corporate governance has emerged as a paramount factor in shaping organizational success, resilience, and societal impact. Transparency, accountability, and ethical conduct are no longer mere buzzwords but prerequisites for sustainable growth and stakeholder confidence. This Special Issue aims to provide an in-depth exploration of the intricate interplay between these two critical elements and their collective role in shaping the trajectory of modern businesses.

Scope

This Special Issue welcomes original research articles, case studies, and critical reviews exploring a wide range of topics related to corporate disclosure, governance, and verification. Potential topics of interest include, but are not limited to, the following:

  • The role of corporate disclosure in enhancing stakeholder engagement and trust;
  • Regulatory frameworks and their impact on corporate disclosure and governance;
  • Comparative studies of corporate disclosure practices across industries and jurisdictions;
  • Technological advancements and their influence on the disclosure-governance landscape;
  • The impact of corporate culture and ethics on disclosure and governance outcomes;
  • Investor perspectives and their influence on corporate disclosure and governance expectations;
  • The challenges and opportunities of sustainability reporting within the context of corporate governance;
  • Board structures, executive compensation, and their implications for disclosure and governance;
  • The interplay between shareholder activism, corporate disclosure, and governance reforms;
  • Emerging best practices in integrating disclosure and governance for sustainable business models.

We invite the global research community to contribute to this Special Issue, which aims to advance knowledge, promote best practices, and foster collaborations towards building a sustainable, transparent and accountable corporate landscape. By sharing your in-depth insights and expertise, you will play a pivotal role in shaping the discourse around effective corporate governance and disclosure mechanisms that not only drive organizational success but also contribute to the broader social and economic well-being. Your contributions will undoubtedly facilitate the development of a more resilient and responsible corporate ecosystem that can thrive amidst today's intricate business dynamics.

We request that, prior to submitting a manuscript, interested authors initially submit a proposed title and an abstract of 400–600 words summarizing their intended contribution. Please send these to the guest editors Dr. Rami Salem ([email protected]), Dr. Ernest Ezeani ([email protected]) and copy /Administrative Sciences/ Editorial Office ([email protected]). Abstracts will be reviewed by the guest editors for the purposes of ensuring proper fit within the scope of the Special Issue.

Dr. Rami Salem
Dr. Ernest Ezeani
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 double-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Administrative Sciences 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 disclosure practice
  • corporate governance
  • trends
  • challenges and quality

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Published Papers (2 papers)

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Research

27 pages, 5046 KiB  
Article
Lack of Risk Management at Insolvency Consulting Companies: An Empirical Study in Germany 2024
by Sascha Rudolf Seehaus and Tomáš Peráček
Adm. Sci. 2024, 14(8), 160; https://doi.org/10.3390/admsci14080160 - 24 Jul 2024
Cited by 1 | Viewed by 1131
Abstract
In the wake of the COVID-19 pandemic, the Russian war of aggression against Ukraine and the resurgence of the Middle East conflict, government measures to support the economy have intervened massively in economic activity and thus influenced the real insolvency situation. This situation [...] Read more.
In the wake of the COVID-19 pandemic, the Russian war of aggression against Ukraine and the resurgence of the Middle East conflict, government measures to support the economy have intervened massively in economic activity and thus influenced the real insolvency situation. This situation creates disruptive conditions in insolvency counselling and requires comprehensive risk management for the strategic safeguarding of internal processes in insolvency counselling companies. Despite a number of academic articles that address a lack of risk awareness in insolvency counselling, there have been no valid statistical surveys on this topic to date. The topic has also been largely ignored in practice. This article presents a study that examines risk management in insolvency advisory companies in the context of government intervention in the global economy from 2020 to 2023. The aim of the research is to assess the necessity and existence of risk management in these companies. A survey of 350 insolvency advisors was conducted between March and April 2024, from which 113 complete data sets could be analysed. The central hypothesis of the research study is that a significant majority of insolvency advisory companies have insufficient risk awareness and do not implement comprehensive risk management strategies. The survey results confirm that risk management is rarely practised and that a well-founded risk awareness is lacking in most consulting companies. It is noteworthy that two-thirds of those surveyed consider the benefits of risk management to be low, although more than half of those surveyed recognise increased risks due to government crisis measures. Ultimately, this study concludes with a recommendation that a standardised EU insolvency regulation could offer the greatest benefits for the insolvency sector, as it would simplify risk management for consultants in all member states. Full article
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27 pages, 4185 KiB  
Article
Mapping Research on Natural Capital Accounting: A Strategic Challenge for Multinational Firms
by María-Jose García-López and Francisco Pérez-Hernández
Adm. Sci. 2024, 14(2), 28; https://doi.org/10.3390/admsci14020028 - 1 Feb 2024
Cited by 1 | Viewed by 2601
Abstract
In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes necessary to establish a robust accounting framework for natural capital. The objective of [...] Read more.
In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes necessary to establish a robust accounting framework for natural capital. The objective of this paper is twofold: firstly, to conduct a comprehensive review of the existing body of literature on this subject and to highlight the importance of avoiding intangible liabilities in MNE from bad practices based on Natural Capital bad practices, and secondly, to outline prospective directions for further research in this domain. To achieve these objectives, we pose two fundamental research questions: (1) What is the current state of knowledge regarding the intangible liabilities and accounting practices of MNEs concerning Natural Capital? (2) How can future research in the field of Natural Capital Accounting be oriented to assist MNEs in accounting for their interactions with Natural Capital? A mixed-method approach is used to address these inquiries. Initially, we substantiate the intrinsic connection between MNEs and the natural environment, utilizing bibliometric techniques to identify the primary themes and areas of focus in the realm of natural capital accounting. Subsequently, we employ in-depth analysis and logical reasoning to propose potential avenues for future research. Additionally, we present a comprehensive model designed to guide forthcoming research endeavors in the domain of natural capital accounting. Among the salient findings derived from our model analysis, it is evident that the inclusion of other environmental factors, such as ecosystem services and biodiversity, should be integral to the overall framework of natural capital accounting. Furthermore, the incorporation of such accounting practices into the day-to-day operations of companies is essential to preserving the natural capital and the reputation of the firms. Full article
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