Purpose: According to the global pandemic conditions, tourism and therefore, travel insurance market face new challenges. This study is aimed to determine appropriate approaches that will contribute to the tourism development during and post-pandemic period.

Design/Methodology/Approach: Tourism insurance is one of the most important elements of travel planning, that protects tourists from certain financial risks and wastage that can occur during traveling. Expenditure can be minor, such as a delayed luggage, or significant - a medical emergency overseas. Within pandemic conditions, emergency medical care, which will cover Covid -19 has become inevitability part of insurance packages being offered. The design of the article includes secondary data review, theoretical explanations and empirical evidence (survey) regarding insurance updates in the travel sector, development of proposals for the future tourism development in Georgia without significant excess or outcomes from the pandemic conditions.

Findings: Ideas and examples are proposed to enhance knowledge in adapting insurance in accordance with the requirements of this modern situation, with an aim to continue developing tourism in the future.

Practical Implications: Several approaches have been identified in terms of enhancing the quality of tourism services, which is most important in relation to this pandemic period.

Originality/Value: This is a first attempt at describing and identifying issues related to the Georgian tourism sector in terms of travel insurance adaptation to the Covid-19 conditions. It is a valuable piece of information for tourism product makers to adopt the article’s proposals for the improvement of future tourism development.

Through globalization, the increased integration in financial markets has made the relationship between exchange rate and stocks important. The study aims to model the exchange rate volatility using daily data for the period 04.01.2010-15.10.2020 and investigate the causality relationship between sector returns and exchange rate return volatility. In order to model the volatility of the exchange rate return series, the GARCH model was used to reveal the possible asymmetry feature in the series. As a result of the model applications, GARCH (2,2) was determined as the most suitable model to measure volatility modelling. Then, the Granger causality test was used to see whether there is a relationship between BIST sector return indices and exchange rate return volatility. As a result of the study, one notes that there is a uni-directional causality from the exchange rate return volatility series to the service, technology, and industrial sector indices. There is a bi-directional causality relationship between the financial sector index and the exchange rate return volatility series. It is noteworthy that the causality relationship between the BIST100 index and the exchange rate is towards the volatility of the exchange rate return series from the BIST 100 index, unlike the sector indices. According to this result, it is seen that the changes in the dollar exchange rate affect the decisions of the investors who will invest in the relevant index. The results show that in the case of Turkey, mostly traditional theories are valid.

In this study, the impact on inclusive development of information and communication technologies in Turkey's economy is analyzed. Information and communication technologies are represented by mobile phone penetration measured by mobile cellular subscriptions, and inclusive development is measured by the human development index (IHDI) adapted to inequality. The annual data used in this study covers the period 1990-2019. After examining the stationarity of the series of variables, the cointegration between variables was investigated using the ARDL approach. As a result of the ARDL test, a cointegration between inclusive development and information and communication technologies has been determined. Toda-Yamamoto causality test was conducted to find the direction of the relationship between variables. The findings obtained from the analysis of causality determined that it has an impact on inclusive development of information and communication technologies in Turkey.

The United Nations Sustainable Development Goals are grouped under three main titles; economic development, environmental sustainability, and improvement of social well-being. Environmental sustainability is one of the most important components of sustainable development goals because it is obvious that without a sustainable environment, economic and social development goals will be abandoned. While the unplanned use of the environment and natural resources threatens environmental sustainability, it can be said that one of the most important actors in this process is sports. Mass production and consumption, facility-establishment, and increase in organizations in sports accelerate environmental and natural destruction. The sustainability of sports is directly proportional to environmental sustainability. Therefore, reduction of the sports-induced negative environmental impacts will make great contributions to environmental sustainability. In this way, it will be possible to transfer both the natural environment and sports to future generations. This study was limited to environmental sustainability, which is one of the three main titles set for sustainable development goals and the effects of sports on environmental sustainability were evaluated in the light of available literature. Again, regarding the existing literature, suggestions were developed to reduce the negative environmental impacts of sports.

Entrepreneurs are the leading creators of employment, facilitating the economic-social regeneration of countries. The crisis that occurred in recent years, together with the negative impacts generated by COVID 19, has given rise to an unprecedented scenario, which leads to the need to deepen the study of the determinants of entrepreneurship in youth. This work aims to carry out a bibliographic review on the primary motivators for entrepreneurship in young people in Spain and Turkey and the challenges to overcome under the current scenario. The results show that although there is a positive attitude towards entrepreneurship among young people, they focus on working independently, being an alternative to unemployment or increasing income sources. Due to the devastating global economic-financial crisis that the pandemic has generated, their actions have had to either stop, be limited, or not be able to start. However, those who have done so have found a good option in the digital environment.

This paper aims to explore the bank-specific and macroeconomic determinants of the banks' profitability by dividing the Turkish deposit banks into large-scale and small-scale entities. For this purpose, panel data analysis was applied using fixed effects model, based on quarterly data for the period from March 2009 to September 2020 for 24 deposit banks. Return on assets and return on equity are used as a measure of the banks’ profitability. According to the results, the determinants of profitability differ between large-scale banks and small-scale banks. With respect to the bank-specific determinants, the findings show that the equity/assets, deposits/assets and liquidity ratio have significant impact on the profitability of large-scale banks, whereas they have no relationship with the profitability of small-scale banks. The profitability of large-scale banks is negatively affected by their asset quality ratios. On the other hand, while the ratio of loans to total assets has no impact on the profitability of small-scale banks, the non-performing loan ratio has a positive impact. While the asset size and income-expense ratios have positive and significant impacts on the profitability of small-scale banks, they exhibit no relationship with the profitability of large-scale banks. With regard to macroeconomic indicators, small-scale banks’ profitability is negatively affected by economic growth, whilst large-scale banks are not. This study is aimed to contribute to the literature by analysing the determinants of Turkish deposit banks’ profitability under the classification of large-scale and small-scale banks.

Purpose: This paper conducts a general bibliometric analysis review of agency theory in accounting (financial and management). The bibliometric analysis offers historical information on-trend and performance research. Methodology: The study investigated the related literature in the agency theory and accounting (financial and management) from 1999-2019, obtained from the Scopus database. The literature-based documents are on the study of the scientific output and distribution of subject categories and journals. Keywords of the authors also have focused on determining the study hotspots. Findings: The findings of this study show that annual production has increased over the period under investigation. The Critical Perspective on Account is the leading prolific journal and Accounting, Auditing and Accountability is a most influential journal. The result also shows that many top institutions are from the United Kingdom. Simultaneously, the United States of America leads the highest production and cited documents of related scientific articles. Originality /Value: This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field, that is, the use of keywords to extract information for research growth in terms of the number of production and citations.

Purpose: This research aims to present the essential differences during preparation of financial statements according to commercial accounting rules and tax accounting rules; the ability of authorized people to differentiate two categories of reporting, and other findings regarding their orientation of preparation FS under IAS and then use them for the preparation FS under tax rules or inversely. Design/methodology/approach: we have realized questionnaire research which was addressed to certified accountants and others under this qualification to gather the information that will serve our research questions. This paper applied descriptive statistics and analytical-inferential statistics in terms of the application research method. Findings: The findings of this research show that there is a satisfactory level of accountant’s knowledge about the differences between commercial accounting and tax accounting rules. According to the obtained empirical results, we concluded that more than 50% of the respondents prefer to prepare the FS initially according to KCFR requirements followed by adjustments under tax requirements. Originality/value: Few known studies of this type, increase the contribution of this research in terms of drafting regulations related to the preparation of FS according to IAS and preparation of FS according to TAK rules to create a more approximate system of both forms of reporting.

Purpose: The aim of this study is to examine the effect of audit quality on financial reporting quality of deposit money banks listed on the Nigerian stock exhange Methodology: Data were extracted from audited annual reports of all the 11 deposit money banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel multiple regression and employed Hausman's test to choose between Random and fixed- effect model. Random effect model was chosen and interepreted. Findings: We found out that audit firm size, audit tenure, and audit fees affect Financial reporting quality(FRQ), but only the effect of audit fees was statistically significant. Originality/Value: Unlike many previous studies, this study employed the relevance of financial reports based on the time lag between the accounting year-end and the date the report was signed by the external auditor to measure financial reporting quality (FRQ).

Purpose: We herein examine the private public partrnership (PPPs) in Malta by (i) ascertaining the nature and assessing their definability, (ii) identifying and analysing the main alternative ways of formulating PPPs and finding the optimal ways of doing so, as well as (iii) assessing PPP monitoring and analysing any factors which may render such monitoring more effective. Methodology: The study follows a qualitative mixed-methods design. It draws data from semi-structured interviews conducted with fourteen experts within the Maltese PPP scenario. These consisted of representatives from consultancy firms and from Government entities and private sector firms involved in PPPs. Findings: The findings indicate that, if a formal statutory PPP definition were to be adopted, this would likely face substantial resistance. Moreover, specific case studies and detailed risk assessments are sine qua nons for optimal PPP formulations. Furthermore, at the PPP contract drafting stage, dilemmas too often arise regarding the inclusion of the appropriate level of detail about the different aspects of such contracts if one is not to render them too complex. In SPs procurement, respondents preferred the inclusion of a pre-qualification stage. Furthermore, while it is generally agreed that further skills and resources are required for effective Government monitoring, differences of opinion emerged as to how and when such monitoring is to be performed. Originality/Value: This study is meant to raise public sector awareness on the need to improve Maltese PPP practices with respect to their definability, formulation and monitoring. It is hoped that the forwarded recommendations support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance PPPs and render them improved vehicles for public sector development.

Purpose: This study was conducted to determine the effect of expected return, self-efficacy, and perceived risk on investment intention. Methodology: The data used in this study are primary data and using slovin formulas to involve 121 respondents with a master degree in accounting Udayana University because they had learned to extend accounting theory, financial statement analysis and capital market. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). Findings: The results show that expected return increases one's interest in investing in the capital market, self-efficacy also increases one's interest in investing in the capital market, while perceived risk reduces one's interest in investing in the capital market. Practical Implication: This article offers advantage that the expected return and owned self-efficacy when investing in the capital market are the reasons someone wants to invest. Meanwhile, the perceived risk hinders one's intention to invest in stocks in the capital market. Significance of the study: This study has a contribution to investment behaviour accounting research, which has a relationship with a person's intention to invest in the capital market, particularly expected return, self-efficacy, and perceived risk.

Purpose of the study: This paper intended to analyze the sectoral index which can possibly be affected by oil price shocks in Turkey. Research method: The study used Hilbert-Huang transform (HHT) to quantify oil price shock intensities based on daily West Texas Intermediate spot prices obtained from energy information administration website for the year 2000 to 2019 and target shocks were selected for event study. Later event study methodology was used to assess the impact of oil price shocks on sectoral indexes of six sectors in Istanbul stock exchange of Turkey based on data collected from investing.com website. Findings: Empirical results show that oil price shocks negatively affect real estate sector (XGMYO), financials (XUMAL) and transportation (XULAS), but positively affects industrials (XUSIN) and food and beverage (XGIDA) sectors. Originality/Value: The study contributes to theoretical and empirical literature. It also demonstrated that it is reasonable to combine HHT and event study to evaluate sectoral effects of oil price shocks on Turkey.

Purpose of the Study: It is aimed to explain the accounting and presentation of the Sale and Lease Back transactions within the framework of TFRS16-Lease Standard. Methodology of the Study: The principles of TFRS16- Lease Standard are explained within the content of Sale and Buy Back, afterwards; samples are shown related with the accounting of Sale and Buy Back transactions. Findings of the Study: During the accounting process; it is important to evaluate whether the asset involved in the Sale and Buy Back Contract is “subject of sales or not”. Thus, accounting basis is varied due to the reply; whether the Sale and Buy Back Contract is evaluated as a sale or not, within the framework of TFRS 15 Revenue from Contracts with Customers. Importance of the Study: In general; the corporations are observed to benefit the Sale and Buy Back Method, frequently. The samples involved in the study are considered to be informative for the researchers by virtue of being relevant to the current applications. Besides; it is considered that the lack of studies relating the Sale and Buy Back transactions within the literature due to TFRS 16 Standard makes this study more remarkable.

Purpose: COVID-19 emphasizing its significant existence in our lives has considerable consequences with regard to numerous professions – one of which is auditing. As uncertainty increases, organizations are substantially challenged in their attempt to foresee even the short-term future. Exclusively, auditors are confronted by the difficulties brought by COVID-19 due to countless reasons such as health conditions and travel restrictions. The aim of this paper is to assess the current audit environment by a holistic explore of the past, the Enron times, and the future of the audit profession. Design/methodology/approach: This paper is a conceptual paper with a thorough literature review. Findings: The results of the study exhibit a change in the nature of the profession over time especially in the light of the changes in the financial markets. Originality/value: This study contributes to the accounting and auditing literature to the extent that not only the changing trends in the profession are emphasized; but existence of COVID-19 is highlighted as well.

Climate variability is variation of climate elements from the longterm mean state on all spatiotemporal scales. Climate variability affects microfinance institutions directly and indirectly through physical and transition risks. However, no studies have analyzed the effects of climate variability in relation to informal microfinance institutions. The study, therefore, analyzed the effects of climate variability in relation to informal microfinance institutions. It used a descriptive study design and multi-stage sampling design. Data was analyzed using thematic analysis, descriptive analysis, and Kendall's tau-b correlation analysis. The study found a positive trend in climate variability $\left(\tau_b=0.174, \alpha>0.05\right)$. Local people are highly vulnerable to climate variability as confirmed by $98.7 \%$ of the respondents who observed that climate variability affects their livelihoods. This vulnerability stems from the effect of climate variability on access to capital assets and livelihood strategies. Vulnerability to climate variability has a significant negative effect on loan repayment performance, loan access and sustainability, and hence on informal microfinance performance ($\tau_b=-0.109, P<0.01$). Nevertheless, climate variability increases participation in informal microfinance institutions as shown by the positive relationship with the number of people who joined informal microfinance institutions $\left(\tau_b=0.239, P<0.01\right)$ and the number formed per year $\left(\tau_b=0.137, P<0.01\right)$ from 1981 to 2018. This is because informal microfinance institutions help vulnerable households in building resilience to climate variability as observed by $80.8 \%$ of the respondents. The characteristics of informal microfinance institutions have positive or negative relationships with vulnerability to climate variability. These relationships are and could be further leveraged upon to address effects of climate variability on informal microfinance institutions. Detailed contextual analysis of informal microfinance institutions in the nexus of climate variability is thus imperative to inform actions aimed at cushioning the groups and their members against the impacts.

The purpose of this research is to determine the effect of intellectual capital on price to book value (PBV) and moderation form of good corporate governance (GCG) in relation of intellectual capital on PBV. This research used quantitative approach that uses data from companies incorporated in the Indonesia Stock Exchange (IDX) and companies assessed by Indonesian Institute for Corporate Directorship (IICD) during the 20162018 period. The sampling method was purposive sampling method and obtained 53 companies with 159 observations in total. The analysis technique of this research is moderated regression analysis (MRA) using Statistical Package for Social Science (SPSS). The results show that intellectual capital has a positive significant effect on PBV, and also shows that the higher GCG, the relation of intellectual capital on PBV will be more positive. Companies can increase the use of intellectual capital followed by the implementation of good GCG principles in order to increase investors' perceptions of the company's future prospects as reflected in the PBV ratio. Investors who wish to invest in a company can pay attention to the company's ability to utilize intellectual capital in an effort to increase added value for the company and implement good GCG. This research contributes to the financial accounting research by expanding the knowledge on the price to book ratio and financial performance of capital market companies especially in managing the company resources.

Purpose: The purpose of this study was to analyse the impact of audit quality on firm performance of listed companies in Botswana, and Uganda. As a monitoring mechanism, the role of auditing is to reduce information asymmetry between management and shareholders, thereby bolstering investor confidence which consequently improves firm value. Design/methodology/approach: The study sampled domestically listed financial and non-financial companies on the stock exchanges of Botswana and Uganda for the five years 2014-2018.Using auditor size and audit fees as proxies for audit quality and return on assets, and Tobin's Q as measures of firm performance, the relationship between the variables was determined through regression analysis. The study also controlled for complexity, risk and growth of the companies. Findings: Results of the study show that audit quality is a negative but non-significant predictor of firm performance for financial performance. Originality/value: The findings of the study provide empirical evidence into the effectiveness of auditing as a corporate governance mechanism in the Sub-Saharan capital markets.

Purpose of the Study: The study aims to determine the factors affecting the tax compliance of accounting professionals who play an important role in the preparation of tax returns and the calculation of taxes and also the power of these factors. Research Method: In the study, initially, theories regarding tax compliance were examined. Then, the questionnaire method was applied with the questions prepared based on the factors claimed to affect tax compliance by these theories. Answers gathered from 401 accounting professionals who took part in the survey were examined by the explanatory factor analysis one of the quantitative analysis methods. The Importance of the Study: Through this study, the factors affecting the tax compliance of accounting professionals and also the power of these factors were determined. That there hasn’t been an empirical study regarding this issue in the literature of either accounting or finance makes this study even more significant. Findings and Evaluation: The research revealed 7 factors affecting the tax compliance of accounting professionals. These factors were named as; taxpayer and wage pressure, tax regulations, low penalties, insufficient control, tax ethics, perception of professional duty and professional ethics.

Purpose: This paper intended to examine the influence of the e-tax system on tax revenue collection in Tanzania. Design/Methodology/Approach: The study made use of secondary data gathered in two groups, data from 2006-2011 (prior e-tax system) and 2012-2017 (post e-tax system) was used. An ex-post-facto research design with paired sample t-test compared the mean values of the pre and post-e-tax system to confirm if the observation between the two sets of mean is zero or significantly different from zero. Findings: The results depict that the use of the e-tax system has positive significant impact on tax revenue generation. Correspondingly, increase in number of registered large taxpayers has a positive effect on tax revenue. Originality/Value: This study contributes on the awareness to both large taxpayers and the government, that is, the use of the e-tax system had an impact on lessening tax compliance cost and assists the government to collect taxes in cost efficient ways.

Purpose: The objective of this research paper is to conceptualize the model in examining the moderating effect of awareness on attitude, knowledge, and customers’ acceptance of Islamic micro finance in Kano State, North Western-Nigeria. As, Islamic micro financial institutions deliver loans to small and medium enterprises (SMEs). Since, it serves as a means of curving of some social vices such as poverty, ethno-religious crises, farmers and herdsmen crises, cattle rustling, arm rubbers and kidnappers among others. Despite it great contributions to the growth of the economy there is deprived awareness on Islamic micro finance which leads to inadequate investment and patronage by the people in Kano State. Investors and the general public can use this research for guidance towards investments of their capital into Islamic micro finance for maximum profits. Also, stake holders, SMEs, traders and farmers can utilize the outcome of this study. Similarly, stock exchange commission, Central Bank of Nigeria and other financial institutions can use the results of this study towards making policies and strategies. Design/methodology/approach: Questionnaire was used and data was collected by random sample of 400 selected Islamic micro finance customers in Kano state, Nigeria. PLS- SEM was used in analysing and testing the formulated hypotheses. Findings: Result indicated that knowledge and attitude have positive and significant relationship on acceptance of Islamic micro finance, while, awareness did not moderate relationship between attitudes but moderates knowledge and acceptance of Islamic micro finance.

Purpose: The purpose of the study was to investigate the long run relationship existing between petroleum profit and companies’ income taxes and economic growth in Nigeria in the period of 1980 to 2018. This is premised on realizing the role of taxation as a critical aspect of an economy’s fiscal policy framework. Design/Methodology/Approach: The secondary data for 39 years period. The analytical tools were Augmented Dickey- Fuller (ADF) unit root-test, Engle Granger Procedure Co- integration test, Parsimonious Error Correction Mechanism (ECM), Durbin-Watson statistic and over parameterized model. Findings: The results of the analysis reveal a positively significant association of studied variables with (0.9844) and (0.9471) co-efficients for petroleum profit tax and companies income tax respectively in relation independent variables integrate with the dependent variable at first order. This indicates long run relationship. Also, the parsimonious results shows a positive co-efficients of (3.6344) and (2.7644) and (2.7629) for t-values of CIT and PPT on economic growth. Originality/Value: In view of the results, government’s tactful handling of issues that are tax related was recommended so as to stimulate additional investments, entrepreneurial activities and innovations. The study contributes to the taxation and fiscal policy research by increasing our knowledge and understanding on the relationship subsisting between taxation revenue and economic growth.

Market efficiency is the most important factor affecting the situation as to whether to obtain excessive profits of the investors. In the study, the return of BIST-100 Index and the efficiency of its sub-indices Industrial, Technology, Financial and Service Indices were examined. Used Harvey linearity test, beside other tests analysis linearity without any pre-condition. This increases the power of the test. The data set used in this study is the period between 07.03.2000 and 09.22.2015 consists of 3723 observations. The results of the study say that the analyzed variables are nonlinear. According to the results of the nonlinear unit root test, all the variables examined have a stationary structure. The excess returns are concerned. Therefore, the efficient market hypothesis in weak form in the markets is not valid.

Purpose: The purpose of the study was to examine the relationship between corporate governance practices and modified audit opinion in the commercial and manufacturing sector of state owned enterprises in Kenya. Design/Methodology/Approach: The study collected data from 25 companies in the commercial and manufacturing sector covering the period 2013 to 2016. Logistic regression technique was adopted to analyze the variables. Findings: The study findings established negative and significant effect of both board size and board independence on modified audit opinion. This results suggest board size and percentage of independent directors significantly influenced the likelihood of state owned enterprises receiving modified opinion. Results on the effect of control variables; leverage and return on assets were statistically insignificant. Originality/Value: This study contributes to both theoretical literature and empirical evidence in the corporate governance in public sector context.

Objective of the Study: The main purpose of the study is to investigate the "underdog" effect, which is expressed as sympathy for the disadvantaged on financial behavior. Ethnocentrism positioned as the moderator variable in the established research model. Methodology of the Study: The study was conducted with two different participant groups and each group was faced with the same questionnaire. The difference between the two participant groups was only the companies to choose for investing. In the control group, two different foreign company names were given regarding whether the "underdog" effect has an impact on financial investment decisions. Limited information about companies has been provided for "underdog" effect manipulation. Ethnocentrism scale was used for control purposes. In the experimental group, only the company names were changed in the questionnaire form, which was exactly the same as in the control group, and a Turkish company name of a foreign origin was given. The applied ethnocentrism scale used as a moderator variable role in the research model of this group. Findings of the Study: The results show that the participants in both groups are exposed to the "underdog" effect when making financial investment choices. According to the results of multiple regression analysis performed for the experimental group, the effect of ethnocentrism could only be mentioned in the first stage of the questionnaire form. Significance of the Study: The study is important in terms of presenting a different perspective on the functioning of decision- making behavior in financial investments, which is discussed in almost every field of social sciences. Additionally, it is important that the study examines the underdog effect, which is a phenomenon belonging to the field of psychology, together with the topic of ethnocentrism, which has recently started to be studied in the fields of marketing and business.