Challenging issues and fundamental concepts of corporate governance

Dear readers, it is a great pleasure to present the research papers published in the latest issue of the journal “Corporate Ownership and Control”. The recent volume examines several relevant topics in the international framework such as the role of corporate governance in financial institutions both in Italy and in international contexts, the governance system in Italy, with a specific focus on the adoption of gender quotas and on risk disclosure. Two very interesting researches that highlight, respectively, the determinants of the voluntary disclosure and the importance of international accounting standards in South America, complete the issue.